Exemption of Services –Notification No. 25 dated 20.06.2012 updated till date

CA Sanjeev Singhal 05 Feb 2016 27,100 Views 0 comment Print Service Tax | Articles, Featured

CA. Sanjeev Singhal

Exemption of Services- Notification No. 25 dated 20.06.2012 [ Updated ]

List of Exempted Services

1. Services Provided to the United Nations or a specified international organization.

2. With effect from 01.04.2015 (Substituted by Notification No. 06/2015-ST, Dated 01.03.2015)

(i) Health care services by a clinical establishment, an authorized medical practitioner or para-medics;

(ii) Services provided by way of transportation of a patient in an ambulance ,other than those specified in (i) above

2A. With effect from 17.02.2014 (Inserted by Notification No.04/2014-ST,Dated 17.02.2014)

Services by cord blood banks by way of preservation of stem cells or any other service in relation to such preservation

2B. With effect from 11.07.2014(Inserted by Notification No.06/2014-ST, Dated 11.07.2014)

Services provided by operators of the common Bio-medical Waste Treatment Facility to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto

3. Services by a veterinary clinic in relation to health care of animals or birds

4. Services by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activities

5. Services by a person by a way of-

(a) renting of precincts of a religious place meant for general public.

(b) conduct of any religious ceremony

5A. With effect from 20.08.2014(Inserted by Notification No 17/2014-ST, Dated 20.08.2014)

Services by a specified organization in respect of a religious pilgrimage facilitated by the Ministry of External Affairs of the Government of India, under bilateral arrangement

6. Services provided by-

(a) an arbitral tribunal to-

(i) any person other than business entity; or

(ii) a business entity with a turnover up to rupees ten lakh in the

Preceding financial year;

(b) an individual as an advocate or a partnership firm of advocates by way of legal services to,-

(i) an advocate or partnership firm of advocates providing legal Services;

(ii) any person other than a business entity; or

(iii) a business entity with a turnover up to rupees ten lakh in the preceding financial year; or

7. With effect from 11.07.2014 ( vide Notification No. 06/2014-ST, Dated 11.07.2014)

Omitted

8. Services by way of training or coaching in recreational activities relating to art , culture or sports

9. With effect from 11.07.2014 (Amended by Notification No. 03/2013-ST, Dated 01.03.2013 and substituted by Notification No. 06/2014-ST, Dated 11.07.2014)

Services provided,-

(a) by an educational institute to its students, faculty and staff;

(b) to an educational institution, by way of ,-

(i) transportation of students, faculty and staff;

(ii) catering, including any mid-day meal scheme sponsored by the Government;

(iii) security or cleaning or house-keeping services performed in such educational institution;

(iv) services relating to admission to, or conduct of examination by such institution

9A. With effect from 10.09.2013 ( Inserted by Notification No. 13/2013-ST,Dated 10.09.2013)

Any services provided by

(i) the National Skill Development Corporation set up by the Government of India;

(ii) a Sector Skill Council approved by the National skill Development Corporation;

(iii) an assessment agency approved either by the Sector Skill Council Or the National Skill Development Corporation;

(iv) a training partner approved by the National Skill Development Corporation or Sector Skill Council

In relation to:

(a) the National Skill Development Programme implemented by the National Skill Development Corporation; or

(b) a Vocational Skill Development course under the National Skill Certification and Monetary Reward Scheme; or

10. Services provided to a recognized sports body by-

(a) an Individual as a player, referee, umpire, coach or team manager for participation in a sporting event organized by a recognised sports body;

(b) another recognized sports body

11. With effect from 10.01.2014 (Amended by Notification No. 01/2014-ST,Dated 10.01.2014)

Services by way of sponsorship of sporting events organized-

(a) by a national sport federation, or its affiliated federations, where the participating teams or individuals represent any district, state zone or country;

(b) by association of Indian Universities , Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat;

(d) as part of national games, by Indian Olympic Association; or

(e) under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme

12. With effect from 01.04.2015(Amended by Notification No.06/2015-ST,Dated 01.03.2015)

Services provided to the Government, a local authority* or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration, of-

(a) Omitted;

(b) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958);

(d) canal, dam or other irrigation work;

(e) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal; or

(f) Omitted

* Government Authority means an authority or board or any other body

i) Set up by an Act of Parliament or a state Legislature; or

ii ) Establish by the Govt, with 90% or more participation by way of equity or control , to carry out any function entrusted to a municipality under article 243 W of the constitution.

13. Services provided by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration, of,-

(a) a road, bridge, tunnel, or terminal for road transportation for use by General public;

(b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana;

(c) a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 1961) and meant predominantly for religious use by general public;

(d) a pollution control or effluent treatment plant except located as a Part of a factory; or

(e) a structure meant for funeral, burial or cremation of deceased

14.With effect from 01.04.2015 ( Amended by Notification No. 06/2015-ST,Dated 01.03.2015)

Services by way of construction, erection, commissioning, or installation of original work pertaining to,-

(a) railways including monorail or metro;

(b) a single residential unit otherwise as a part of a residential complex;

(c) low-cost houses up to a carpet area of 60 square meters per house in a housing project approved b y competent authority empowered under the ‘ Scheme of Affordable Housing in Partnership’ framed by Ministry of Housing and Urban Poverty Alleviation, Government of India;

(d) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or

(e) mechanized food grain handling system, machinery or equipment for Units processing agricultural produce as food stuff excluding Alcoholic beverage

15. With effect from 01.04.2013 ( Substituted by Notification No. 03/2013-ST,Dated 01.03.2013)

Services provided by a way of temporary transfer or permitting the use or enjoyment of a copy right;

(a) covered under clause (a) of sub-section (1) of section 13 of the Copyright Act,1957 (14 of 1957), relating to original literary, dramatic, musical or artistic works; or

(b) of cinematograph films for exhibition in a cinema hall or cinema Theatre

16. With effect from 01.04.2015 (Substituted by Notification No. 06/2015-ST,Dated 01.03.2015)

Services by an artist by way of a performance in folk or classic art forms of (i) music, (ii) dance, or

(iii) theatre, if the consideration charged for such performance is not more than one lakh rupees:

Provided that the exemption shall not apply to service provided by such artist as a brand ambassador

17. Services by way of collecting or providing news by an independent journalist, Press Trust of India orUnited News of India

18. With effect from 11.07.2014 ( Substituted by Notification No. 06/2014-St, Dated 11.07.2014)

Services by a hotel, inn, guest house, club or campsite by whatever name called, for residential or Lodging purposes, having declared tariff of a unit of accommodation below one thousand rupees Per day or equivalent

19. With effect from 01.04.2013 (Substituted by Notification No. 03/2013-ST, Dated 01.03.2013)

Services provided in relation to serving of food or beverages by a restaurant, eating joint or a mess, other than those having the facility of air-conditioning or central air heating in any part of the establishment , at any time during the year

19A. With effect from 22.10.2013 (Inserted by Notification No. 14/2013-ST,Dated 22.10.2013)

Services provided in relation to serving of food or beverages by a canteen maintained in a factory covered under the Factories Act, 1948 (63 of 1948), having the facility of air-conditioning or central air heating in any part of the establishment , at any time during the year

20. With effect from 01.04.2015 (Amended by Notification No. 03/2013-ST, Dated 01.03.2013, Notification No. 06/2014-St, Dated 11.07.2014 and Notification No. 06/2015-ST,Dated 01.03.2015)

Services by way of transportation by rail or a vessel to one place in India to another of the following goods –

(a) omitted;

(b) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap;

(d) omitted;

(e) omitted;

(f) Newspaper or magazines registered with Registrar of Newspapers;

(g) railway equipments or materials;

(h) agricultural produce;

(i) milk, salt and food grain including flours, pulses and rice;

(j) chemical fertilizer, organic manure and oil cakes; or

(k) cotton, ginned or baled

21. With effect from 01.04.2015 (Substitution by Notification No. 03/2013-ST, Dated 01.03.2013 and amended by Notification No. 06/2014-St, Dated 11.07.2014 and Notification No. 06/2015-ST,Dated 01.03.2015 )

Services provided by a goods transport agency, by way of transport in a goods carriage of,-

(a) agricultural produce;

(b) goods, where gross amount charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees;

(c) goods, where gross amount charged for the transportation of all such goods for a single consignee does not exceed rupees seven hundred fifty;

(d) milk, salt and food grain including flours, pulses and rice;

(e) chemical fertilizer, organic manure and oil cakes;

(f) Newspaper or magazines registered with Registrar of Newspapers;

(g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or

(h) defence or military equipments;

(i) cotton, ginned or baled

22. Services by way of giving on hire-

(a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or

(b) to a goods transport agency, a means of transportation of goods

23. With the effect from 11.07.2014 ( Amended by Notification No. 06/2014-St, Dated 11.07.2014)

Transport of passengers, with or without accompanied belongings, by-

(a) air, embarking or terminating in an Airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Baghdogra located in West Bengal; or

(b) non-air-conditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire;

24. With effect from 01.04.2013 (Omitted by Notification No. 03/2013-ST, Dated 01.03.2013)

Omitted

25. With effect from 11.07.2014 (Amended by Notification No. 03/2013-ST, Dated 01.03.2013 and Notification No. 06/2014-St, Dated 11.07.2014.

Services provided to Government, a local authority or a governmental authority by way of-

(a) water supply, public health, sanitation conservancy, solid waste management or slum improvement and up-gradation; or

(b) repair or maintenance of a vessel

26. With effect from 30.04.2015 (Amended by Notification No. 12/2015-ST, Dated 30.04.2015)

Services of general insurance business provided under following schemes –

(a) Hut Insurance Scheme;

(b) Cattle Insurance under Swarnajayanti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme);

(d) Janata Personal Accident Policy and Gramin Accident Policy

(e) Group Personal Accident Policy for Self-Employed Women;

(f) Agricultural Pump set and Failed Well Insurance;

(g) Premia collected on export credit insurance;

(h) Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme, approved by the Government of India and implemented by the Ministry of Agriculture;

(i) Jan Arogya Bima Policy;

(J) National Agricultural Insurance Scheme (Rashtriya krishi Bima Yojana);

(k) Pilot Scheme on Seed Crop Insurance;

(l) Central Sector Scheme on Cattle Insurance;

(m) Universal Health Insurance Scheme;

(n) Rashtriya Swasthya Bima Yojana;

(o) Coconut Palm Insurance Scheme; or

(p) Pradhan Mantri Suraksha Bima Yojana

26A. With effect from 30.04.2015 (Inserted vide Notification No. 49/2012-ST,Dated 24.12.2012 and amended by Notification No. 06/2014-St, Dated 11.07.2014, Notification No. 06/2015-ST,Dated 01.03.2015 and Notification No. 12/2015-ST, Dated 30.04.2015)

Services of life insurance business provided under following schemes –

(a) Janashree Bima Yojana (JBY)

(b) Aam Aadmi Bima Yojana (AABY)

(c) Life micro-insurance product as approved by the Insurance Regulatory Developnment Authority, having maximum amount of cover of fifty thousand rupees;

(d) Varishtha Pension Bima Yojana;

(e) Pradhan Mantri Jeevan Jyoti Bima Yojana

(f) Pradhan Mantri Jan Dhan Yojana

26B. With effect from 30.04.2015 (Inserted by Notification No. 12/2015-ST, Dated 30.04.2015)

Services by way of collection of contribution under Atal Pension Yojana (APY)

27. Services provided by an incubatee upto a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:-

(a) the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and

(b) a period of three years has not elapsed from the date of entering into an agreement as an incubate

28. Services by an unincorporated body or a non profit entity registered under any law for the time being in force, to its own members by a way of reimbursement of charges or share of contribution-

(a) as a trade Union;

(b) for the provision of carrying out any activity which is exempt from the levy of service tax; or

(c) up to an amount of five thousand rupees per month per member for sourcing of goods or services for a third person for the common use of its members in a housing society or a residential complex

29. With effect from 01.04.2015 (Amended by Notification No. 06/2015-ST,Dated 01.03.2015)

Services by the following persons in respective capacities –

(a) sub-broker or an authorized person to a stock broker;

(b) Authorised person to a member of a commodity exchange;

(c) Omitted ;

(d) Omitted ;

(e) Omitted ;

(f) selling agent or a distributer of SIM cards or recharge coupon voucher; or

(g) business facilitator or a business correspondent to a banking company or an insurance company, in a rural area; or

(h) sub-contractor providing services by way of works contract to another contractor providing work contract service which are exempted

30. With effect from 01.06.2015 (Amended by Notification No. 06/2015-ST,Dated 01.03.2015)

Carrying out an intermediate production process as job work in relation to –

(a) agriculture*, printing or textile processing;

(b) cut and polished diamonds and gemstones; or plain and studded jewellery of good and other precious metal, falling under chapter 71 of the Central Excise Tariff Act,1985 (5 of 1986);

(c) any goods excluding alcoholic liquors for human consumption on which appropriate duty is payable by the principal manufacturer; or

(d) processes of electro plating, zinc plating, anodizing, heat treatment, powder coating, painting including spray painting or auto black, during the course of manufacture of parts of cycles or sewing machines up to an aggregate value of taxable service of the specified processes of one hundred and fifty lakh rupees in a financial year subject to the condition that such aggregate value had not exceeded one hundred and fifty lakh rupees during the preceding financial year

* Milling of paddy in to rice on job work basis is an intermediate production process in relation to agriculture -As clarified by Circular No. 177/3/2014 –ST dated 17.02.2014

31. Services by an organizer to any person in respect of a business exhibition held outside India.

32. With effect from 01.04.2015 (Amended by Notification No. 06/2015-ST,Dated 01.03.2015)

Omitted

33. With effect from 07.08.2012 (Amended by Notification No. 44/2012-ST, Dated 07.08.2012)

Services by way of slaughtering of animals

34. Services received from a provider of service located in a non-taxable territory by-

(a) Government, a local Authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession;

(b) an entity registered under section 12AA of the Income Tax Act, 1961(43 of 1961) for the purpose of providing charitable activities; or

35. Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material

36. Services by Employees’ State Insurance Corporation to persons covered under the Employees’ State Insurance Act, 1948(34 of 1948)

37. Services by way of transfer of a going concern, as a whole or an independent part thereof

38. Services by way of public conveniences such as a provision of facilities of bathroom, washroom, lavatories, urinal or toilets

39. Services by a governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243W of the Constitution

40. With effect from 11.07.2014 (Inserted by Notification No. 04/2014-ST, Dated 17.02.2014 and amended by Notification No. 06/2014-St, Dated 11.07.2014)

Services by way of loading, unloading, packing, storage, or warehousing of rice, cotton, ginned or baled

41. With effect from 11.07.2014 (Inserted by Notification No. 06/2014-St, Dated 11.07.2014)

Services received by Reserve Bank of India, from outside India in relation to management of foreign exchange reserves

42. With effect from 11.07.2014 (Inserted by Notification No. 06/2014-St, Dated 11.07.2014)

Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India

43. With effect from 01.04.2015 (Inserted by Notification No. 06/2015-ST,Dated 01.03.2015)

Services by operator of Common Effluent Treatment Plant by way of treatment of effluent

44. With effect from 01.04.2015 (Inserted by Notification No. 06/2015-ST,Dated 01.03.2015)

Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labeling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables

45. With effect from 01.04.2015 (Inserted by Notification No. 06/2015-ST,Dated 01.03.2015)

Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo

46. With effect from 01.04.2015 (Inserted by Notification No. 06/2015-ST,Dated 01.03.2015)

Services provided by way of exhibition of movie by an exhibitor to the distributor or an association of persons consisting of the exhibitor as one of its members

47. With effect from 01.06.2015 (Inserted by Notification No. 06/2015-ST,Dated 01.03.2015)

Services by way of right to admission to,-

(i) exhibition of cinematographic film, circus, dance or theatrical performance including drama or ballet;

(ii) recognized sporting event;

(iii) award function, concert, pageant, musical performance or any sporting event other than a recognized sporting event, where the consideration for admission is not more than Rs. 500 per person .