Notification No. 04/2014 dated February 17, 2014 amends the earlier Notification No. 25/2012 dated June 20, 2012 by inserting entries after entry 2 and 39 respectively as follows:
i) 2A. Services provided by cord blood banks by way of preservation of stem cells or any other service in relation to such  preservation
ii) 40. Services by way of loading, unloading, packing, storage or warehousing of rice
This simply means that the above  mentioned services form a part of the Mega Exemption List under Service Tax now.

Notification No. 04/2014 – Service Tax ,

Dated : 17th February, 2014

G.S.R….(E).­­- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.25/2012-Service Tax, dated the 20th June, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R. 467 (E), dated the 20th June, 2012, namely:-

 In the said notification, in the opening paragraph,-

(i)  after entry 2, the following entry shall be inserted, namely:­­–

“2A. Services provided by cord blood banks by way of preservation of stem cells or any other service in relation to such preservation;”;

(ii) after entry 39, the following entry  shall be inserted, namely:-

“40. Services by way of loading, unloading, packing, storage or warehousing of rice.”.

[F.No. 334 /3/ 2014-TRU]

(Akshay Joshi)

Under Secretary to the Government of India

Note.- The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 25/2012 – Service Tax, dated the 20th June, 2012, number G.S.R. 467 (E), dated the 20th June, 2012 and was last amended by notification No.02/2014 – Service Tax, dated the 30th January, 2014 vide number G.S.R. 71(E), dated the 30th January,2014.

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Category : Service Tax (3367)
Type : Notifications (15808) Notifications/Circulars (31842)
Tags : Budget (1956) service tax notifications (1086)

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