Exemptions under Service Tax with Effect
from 01-07-2012
Sl. No.
|
Category
|
Exemption
|
Notification
No 14/2012-ST
|
||
1
|
Research & Development Cess
|
Services involving
Import of technology from so much of the service tax leviable thereon under section 66B as is equivalent
to the amount of cess payable on the said import of technology,
Subject to paid within
6 months from date of invoice
|
Notification
No 25/2012-ST
|
||
1
|
UN/ International organization
|
Services Provided to
1. UN
2. International
Organization
|
2
|
Health care Services
|
Health Care service by
1. Clinical Establishment
2. Authorized Medical
Practitioner
3. Para-Medics
|
3
|
Health Care of Animals
|
Services by
Veterinary Clinic for health care of
1.
Animals
2.
Birds
|
4
|
Entity U/S 12AA of I. Tax Act
|
Services by
Entity U/s 12AA of I. Tax Act by way of Charitable Activities
|
5
|
Religious Activity
|
Services by
a person by way of
1.
Renting of precincts of religious place meant for
public
2.
Conduct a Religious Ceremony
|
6
|
Legal service
|
Services
Provided by
1. Arbitral Tribunal to
1.1. Any person other than
business entity
1.2. Business entity
turnover UPTO 10lakh in preceding
year
2. Individual as Advocate
or Firm as legal services to
2.1. Advocate or Firm
providing legal services
2.2. Any person other than
Business Entity
2.3. Business entity
turnover UPTO 10lakh in preceding
year
3. Person represented on
arbitral tribunal to arbitral tribunal
|
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