CA Sandeep Kanoi
Vide Finance Act, 2012 Concept of Negative list of Services been introduced according to which all services except the those specified in Negative list or been exempted specifically from service Tax are liable for Service Tax. First Notification issued notifying exempt services was Principal Notification No. 25/2012 – Service Tax, dated 20th June, 2012. While Negative list of services was specified in section 66D of Finance Act, 1994. In this Article we have prepared a List of Services which are exempt from Service Tax as on 06.09.2016 from Service Tax after considering Principal Service Tax Notification 25/2012-Service Tax and subsequent Notifications issued by CBEC from time to time.
Details of Notifications effecting Subsequent Amendment to Exempt List of Services are as follows (Updated till 06.09.2016) :-
On the basis of Analysis of above mentioned Notifications we have Compiled Updated List of Services Under Exempt List as on 06.09.2016 on which no Service tax is payable. There are few exemption which will be available from 1st June 2016 and in respect of such exemptions we have mentioned either before or after the exemption details the date of applicability of such exemption.
We have kept the Serial No. in Exempt List Compiled below as per Various Notification issued by CBEC from time to time :-
S.N. | SERVICES COVERED UNDER MEGA EXEMPTION NOTIFICATION |
1. | Services provided to the United Nations or a specified international organization; |
2. | (i) Health care services by a clinical establishment, an authorised 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. | Services provided by cord blood banks by way of preservation of stem cells or any other service in relation to such preservation; |
2B. | 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 way of- |
(a) renting of precincts of a religious place meant for general public; or
Above Clause is Amended/ Substituted by Notification No. 40/2016-ST Dated 06.09.2016 to as follows :- (a) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961(hereinafter referred to as the Income-tax Act), or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the Income-tax Act; or |
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(b) conduct of any religious ceremony; | |
5A. | Services by a specified organisation 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- |
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(a) an arbitral tribunal to -(i) any person other than a business entity; or (ii) a business entity with a turnover up to rupees ten lakh in the preceding financial year; |
(As Substituted with effect from 1st day of April, 2016)
(b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, 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 Senior advocate‟ has the meaning assigned to it in section 16 of the Advocates Act, 1961 (25 of 1961); |
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(As Substituted with effect from 1st day of April, 2016)
(c) a senior advocate by way of legal services to a person other than a person ordinarily carrying out any activity relating to industry, commerce or any other business or profession Further Amended/Substituted vide Notification No. 32/2016-Service Tax, Dated: June 6, 2016 as follows :- (c) a senior advocate by way of legal services to- (i) any person other than a business entity; or (ii) a business entity with a turnover up to rupees ten lakh in the preceding financial year; – See more at: https://taxguru.in/service-tax/cbec-notifies-tax-exemption-legal-services-senior-advocates.html#sthash.fVm5sBvB.dpuf |
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7 | Omitted |
8. | Services by way of training or coaching in recreational activities relating to arts, culture or sports; |
9. | Services provided,- |
(a) by an educational institution 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 meals 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; |
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“educational institution” means an institution providing services by way of:
(i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) education as a part of an approved vocational education course; ( with effect from such date on which the Finance Bill, 2016 receives assent of the President of India)
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“approved vocational education course” means, –
(i) a course run by an industrial training institute or an industrial training centre affiliated to the National Council for Vocational Training or State Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or (ii) a Modular Employable Skill Course, approved by the National Council of Vocational Training, run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship;‟ ( with effect from such date on which the Finance Bill, 2016 receives assent of the President of India) |
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9A
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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 by the Sector Skill Council or the National Skill Development Corporation; | |
(iv) a training partner approved by the National Skill Development Corporation or the 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 (c) any other Scheme implemented by the National Skill Development Corporation. | |
9B | (with effect from 1st March, 2016)
Services provided by the Indian Institutes of Management, as per the guidelines of the Central Government, to their students, by way of the following educational programmes, except Executive Development Programme, – |
(a) two year full time residential Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT), conducted by Indian Institute of Management; | |
(b) fellow programme in Management; | |
(c) five year integrated programme in Management. | |
9C | (With effect from 1st day of April, 2016)
services of assessing bodies empanelled centrally by Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under Skill Development Initiative (SDI) Scheme |
9D | (With effect from 1st day of April, 2016)
services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana under the Ministry of Rural Development by way of offering skill or vocational training courses certified by National Council For Vocational Training. |
10. | Services provided to a recognised sports body by- |
(a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organized by a recognized sports body; | |
(b) another recognised sports body; | |
11. | Services by way of sponsorship of sporting events organised,- |
(a) by a national sports 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; | |
(c) by Central Civil Services Cultural and Sports Board; | |
(d) as part of national games, by Indian Olympic Association; or | |
(e) under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme; | |
12. | 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); | |
(c) Omitted | |
(d) canal, dam or other irrigation works; | |
(e) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal; | |
(f) Omitted | |
12A | (With effect from 1st March, 2016)
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) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in the Explanation 1 to clause (44) of section 65 B of the said Act; under a contract which had been entered into prior to the 1st March, 2015 and on which appropriate stamp duty, where applicable, had been paid prior to such date: provided that nothing contained in this entry shall apply on or after the 1st April, 2020; |
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; | |
(ba) a civil structure or any other original works pertaining to the „In-situ rehabilitation of existing slum dwellers using land as a resource through private participation‟under the Housing for All (Urban) Mission!Pradhan Mantri Awas Yojana, only for existing slum dwellers. (with effect from 1st March, 2016) | |
(bb) a civil structure or any other original works pertaining to the „Beneficiary-led individual house construction/ enhancement under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (with effect from 1st March, 2016) | |
(c) a building owned by an entity registered under section 12 AA 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 a structure meant for funeral, burial or cremation of deceased; | |
14. | Services by way of construction, erection, commissioning, or installation of original works pertaining to,- |
(As substituted with effect from 1st March, 2016)
(a) railways, excluding monorail and metro; Explanation.-The services by way of construction, erection, commissioning or installation of original works pertaining to monorail or metro, where contracts were entered into before 1st March, 2016, on which appropriate stamp duty, was paid, shall remain exempt. |
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(b) a single residential unit otherwise than as a part of a residential complex; | |
(c) low- cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the ‘Scheme of Affordable Housing in Partnership’ framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; | |
(with effect from 1st March, 2016)
(ca) low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under: (i) the “Affordable Housing in Partnership” component of the Housing for All (Urban) Mission!Pradhan Mantri Awas Yojana; (ii) any housing scheme of a State Government. |
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(d) post- harvest storage infrastructure for agricultural produce including a cold storages for such purposes; or | |
(e) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages; | |
14A | (with effect from 1st March, 2016)
Services by way of construction, erection, commissioning, or installation of original works pertaining to an airport or port provided under a contract which had been entered into prior to 1st March, 2015 and on which appropriate stamp duty, where applicable, had been paid prior to such date: provided that Ministry of Civil Aviation or the Ministry of Shipping in the Government of India, as the case may be, certifies that the contract had been entered into before the 1st March, 2015: provided further that nothing contained in this entry shall apply on or after the 1st April, 2020; |
15. | Services provided by way of temporary transfer or permitting the use or enjoyment of a copyright,- |
(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. | Services by an artist by way of a performance in folk or classical art forms of (i) music, or (ii) dance, or (iii) theatre, if the consideration charged for such performance is not more than one lakh and fifty thousand rupees:
Provided that the exemption shall not apply to service provided by such artist as a brand ambassador. (Rs. One Lakh Been substituted by Rs. 1.50 Lakh wef 01.04.2016) |
17. | Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India; |
18. | 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. | 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. | 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 at any time during the year. |
20. | Services by way of transportation by rail or a vessel from 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; | |
(c) defence or military equipments; | |
(d) Omitted | |
(e) Omitted | |
(f) newspaper or magazines registered with the 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; | |
(k) cotton, ginned or baled. | |
21. | 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 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; | |
(e) chemical fertilizer, organic manure and oil cakes; | |
(f) newspaper or magazines registered with the 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. | Transport of passengers, with or without accompanied belongings, by – |
(a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal; | |
(b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or; | |
bb) stage carriage other than air-conditioned stage carriage; (with effect from 1st June 2016) | |
Omitted With effect from 1st day of April, 2016 |
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24. | Omitted |
25. | 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. | Services of general insurance business provided under following schemes – |
(a) Hut Insurance Scheme; | |
(b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme); | |
(c) Scheme for Insurance of Tribals; | |
(d) Janata Personal Accident Policy and Gramin Accident Policy; | |
(e) Group Personal Accident Policy for Self-Employed Women; | |
(f) Agricultural Pumpset 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; or | |
(o) Coconut Palm Insurance Scheme; | |
(p) Pradhan Mantri Suraksha Bima Yojna | |
(q) Niramaya‟ Health Insurance Scheme implemented by Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999). (with effect from 1st April, 2016) | |
26A. | Services of life insurance business provided under following schemes – |
(a) Janashree Bima Yojana (JBY); or | |
(b) Aam Aadmi Bima Yojana (AABY); | |
(c) life micro-insurance product as approved by the Insurance Regulatory and Development 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 Yogana | |
26B | 26B Services by way of collection of contribution under Atal Pension Yojana (APY). |
26C | (With effect from 1st day of April, 2016)
Services of life insurance business provided by way of annuity under the National Pension System regulated by Pension Fund Regulatory and Development Authority of India (PFRDA) under the Pension Fund Regulatory And Development Authority Act, 2013 (23 of 2013) |
27. | Services provided by an incubatee up to 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 been elapsed from the date of entering into an agreement as an incubatee; | |
28.
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Service by an unincorporated body or a non- profit entity registered under any law for the time being in force, to its own members by 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 from a third person for the common use of its members in a housing society or a residential complex; | |
29. | Services by the following persons in respective capacities – |
(a) sub-broker or an authorised 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 vouchers; | |
(g) business facilitator or a business correspondent to a banking company with respect to a Basic Savings Bank Deposit Account covered by Pradhan Mantri Jan Dhan Yojana in the banking company’s rural area branch, by way of account opening, cash deposits, cash withdrawals, obtaining e-life certificate, Aadhar seeding;
Basic Savings Bank Deposit Account means a Basic Savings Bank Deposit Account opened under the guidelines issued by Reserve Bank of India relating thereto. |
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(ga) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in clause (g); | |
(gb) business facilitator or a business correspondent to an insurance company in a rural area; | |
(h) sub-contractor providing services by way of works contract to another contractor providing works contract services which are exempt; | |
30. | 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 gold and other precious metals, 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 electroplating, 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 upto 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; | |
31. | Services by an organiser to any person in respect of a business exhibition held outside India; |
32. | Omitted |
33. | 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 purposes of providing charitable activities; or | |
(c) a person located in a non-taxable territory; | |
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 governed under the Employees’ 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 provision of facilities of bathroom, washrooms, 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 243 W of the Constitution. |
40. | Services by way of loading, unloading, packing, storage or warehousing of rice, cotton, ginned or baled; |
41. | Services received by the Reserve Bank of India, from outside India in relation to management of foreign exchange reserves; |
42. | Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India. |
Provisions Applicable from Such date as the Central Government may, by notification in the Official Gazette, appoint | |
43. | Services by operator of Common Effluent Treatment Plant by way of treatment of effluent; |
44. | Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables; |
45. | Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo; |
46. | Service 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.
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Services by way of right to admission to,- |
(i) exhibition of cinematographic film, circus, dance, or theatrical performance including drama or ballet; | |
(ii) recognised sporting event; | |
(iii) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event, where the consideration for admission is not more than Rs 500 per person.. | |
48 | (48) Services provided by Government or a local authority to a business entity with a turnover up to rupees ten lakh in the preceding financial year.
Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to the following services, namely:- (a) services specified in sub-clauses (i),(ii) and (iii) of clause (a) of section 66D of the Finance Act, 1994; (b) services by way of renting of immovable property. (Explanation inserted vide Notification No. 26/2016-Service Tax Dated: 20th May, 2016) |
49 | (With effect from 1st day of April, 2016)
Services provided by Employees‟ Provident Fund Organisation (EPFO) to persons governed under the Employees‟ Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952) |
50 | (With effect from 1st day of April, 2016)
Services provided by Insurance Regulatory and Development Authority of India (IRDA) to insurers under the Insurance Regulatory and Development Authority of India Act, 1999 (41 of 1999) |
51 | (With effect from 1st day of April, 2016)
Services provided by Securities and Exchange Board of India (SEBI) set up under the Securities and Exchange Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investors in securities and to promote the development of, and to regulate, the securities market; |
52 | (With effect from 1st day of April, 2016)
Services provided by National Centre for Cold Chain Development under Ministry of Agriculture, Cooperation and Farmer‟s Welfare by way of cold chain knowledge dissemination |
53 | (Inserted with effect from 1st June 2016)
Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India. |
54 | Services provided by Government or a local authority to another Government or local authority:
Provided that nothing contained in this entry shall apply to services specified in sub-clauses (i),(ii) and (iii) of clause (a) of section 66D of the Finance Act, 1994; |
55 | Services provided by Government or a local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate; |
56 | Services provided by Government or a local authority where the gross amount charged for such services does not exceed ₹ 5000/- :
Provided that nothing contained in this entry shall apply to services specified in sub-clauses (i), (ii) and (iii) of clause (a) of section 66D of the Finance Act, 1994: Provided further that in case where continuous supply of service, as defined in clause (c) of rule 2 of the Point of Taxation Rules, 2011, is provided by the Government or a local authority, the exemption shall apply only where the gross amount charged for such service does not exceed ₹ 5000/- in a financial year; |
57 | Services provided by Government or a local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Government or the local authority under such contract; |
58 | Services provided by Government or a local authority by way of-
(a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, required under any law for the time being in force; |
59 | Services provided by Government or a local authority by way of assignment of right to use natural resources to an individual farmer for the purposes of agriculture; |
60 | Services by Government, a local authority or a governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution; |
61 | Services provided by Government or a local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Government or the local authority before the 1st April, 2016:
Provided that the exemption shall apply only to service tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource; |
62 | Services provided by Government or a local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum The Word |
63 | Services provided by Government by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges (MOT).”. |
(UPDATED ON 06.09.2016- Please do not Copy , we will take strict against those, who copy and post on other websites)
Neatly presented, and easily understandable.
(with effect from 1st March, 2016)
Services by way of construction, erection, commissioning, or installation of original works pertaining to an airport or port provided under a contract which had been entered into prior to 1st March, 2015 and on which appropriate stamp duty, where applicable, had been paid prior to such date:
provided that Ministry of Civil Aviation or the Ministry of Shipping in the Government of India, as the case may be, certifies that the contract had been entered into before the 1st March, 2015:
provided further that nothing contained in this entry shall apply on or after the 1st April, 2020;
Dear Sir,
Pl. let me know about service tax exemption for construction of an airfied or airport under ministry of defence.
with effect from 1st March, 2016) Services by way of construction, erection, commissioning, or installation of original works pertaining to an airport or port provided under a contract which had been entered into prior to 1st March, 2015 and on which appropriate stamp duty, where applicable, had been paid prior to such date: provided that Ministry of Civil Aviation or the Ministry of Shipping in the Government of India, as the case may be, certifies that the contract had been entered into before the 1st March, 2015: provided further that nothing contained in this entry shall apply on or after the 1st April, 2020; – See more at: https://taxguru.in/service-tax/updated-negative-list-of-service-tax-from-01-04-2015.html#sthash.TNcVaIYw.dpuf
Dear Sir
When the exemption was lifted, it was mentioned only as airports without any clarity whether the airports are under ministry of civil aviation or under ministry of defence.
Please clarify if exemption is also allowed for an airport/airfield under ministry of defence.
(with effect from 1st March, 2016)
Services by way of construction, erection, commissioning, or installation of original works pertaining to an airport or port provided under a contract which had been entered into prior to 1st March, 2015 and on which appropriate stamp duty, where applicable, had been paid prior to such date:
provided that Ministry of Civil Aviation or the Ministry of Shipping in the Government of India, as the case may be, certifies that the contract had been entered into before the 1st March, 2015:
provided further that nothing contained in this entry shall apply on or after the 1st April, 2020;
Dear Sir,
Please let me me know on the latest pertaining to an airport/airfield under ministry of defence.
S KISHORE KUMAR
with effect from 1st March, 2016) Services by way of construction, erection, commissioning, or installation of original works pertaining to an airport or port provided under a contract which had been entered into prior to 1st March, 2015 and on which appropriate stamp duty, where applicable, had been paid prior to such date: provided that Ministry of Civil Aviation or the Ministry of Shipping in the Government of India, as the case may be, certifies that the contract had been entered into before the 1st March, 2015: provided further that nothing contained in this entry shall apply on or after the 1st April, 2020; – See more at: https://taxguru.in/service-tax/updated-negative-list-of-service-tax-from-01-04-2015.html#sthash.Zp7Qly30.dpuf
Dear Sir,
I have not received any clarity regarding any further amendment on exemption of service tax on construction of airfield under ministry of defence. Please comply.
KISHORE KUMAR SENAPATHI
We are executing projects as a contractor in Maharashtra Industrial Development Corporation undertaking By Govt. of Maharashtra. We execute the works of water supply pipeline, drainage pipelines, storage tanks & roads. Does it require Service Tax?
Dear sir
I have posted a querry regarding clarification on exemption of service tax on costruction services of an airport/airfield under ministry of defence other than ministry of civil aviation. Pl. let me know tyhe status.
What will the service tax on the bill of canteen contractor supplying food to the participants in an in-house training institute(Union Bank of India). Here participants are staffs of Union Bank.
Dear Sir,
We (me & husband) are owned a immovable rental property in India. Our property land and commercial building registered in our name. We ( me & husband) is able to get service tax exemption up to 10 lakh for each individual? that means up 20 lakh we are exempted the service tax?
Any special exemption for Cancer Patient ?
We are paying interest on loans which is able to deduct from Service Tax payment ?
We are paying big amount for fees for children education is it deducted from our service tax payment?
Finally is it any deduction incase delayed service tax payment for three years to pay together? How is this calculation and any special consideration and deduction ? and Penalty & Interest ?
Your detail reply will be highly appreciated
Thanks
As per Sec. 102 now any service to Construction of Govt. Building by contractor (MES ) from 1-4-15 to 29-02-16 is exempted from service tax ? contract execute on may 2015 ?
Sir, One of my Client(being Sub Contractor) providing only Labour services (Not material Supply) to Main Work Contractor Nagarjun Construction Company(NCC).
As per Entry 29 (h), It should be exempted or Not??
NCC main work contractor Providing services to construct a Building to Central Public Works Department of Govt. of India.
Dear Sir,
I stay in Hyderabad and recently I have purchased a semi-constructed independent villa of a landowners share in a venture called Tripura Landmark. The deal was among myself and landowner, I wanted to know whether do I need to pay the service tax.
Thanks & Regards,
RAM KUMAR
1. person have a transport business in st-3 for claim abatement what is the notification no. and for exempted services is means service tax paid by company what is the exemption notification no. claim exemption service.
Thx for the collated negative list which very useful to me
hi experts,
is “butification services using potted plant” exempted from service tax?
If yes, then in which catagory of service i.e. business auxilary, management, repair & maintenance etc.. Please advise..
I am an individual truck owner. Whether I am liable to pay service tax for transportation of cement/fly ash under contract
we are a construction co executing works for central govt for their own use of non commercial purposes. we have a querry :-
WHETHER SERVICE TAX WILL BE APPLICABLE OR EXEMPTED IN THE FOLLOWING CASES :-
1. ON THE CONTRACTS ENTERED PRIOR TO 1ST MARCH 2015,
2. ON THE CONTRACTS ENTERED AFTER 1ST MARCH 2015 BUT BEFORE 29TH FEBRUARY 2016,
3,ON THE CONTRACTS ENTERED AFTER 1ST MARCH 2016
PLEASE CLARIFY AND PROVIDE US WITH THE FULL DETAILS .
O P AGRAWAL
kolkata
sursales8@gmail .com
21.05.16
A very useful compilation! Thanks CA Sandeep Kanoi!
Dear sir, Renting of Immovable properties includes renting not only lodging inn and also other commercial activiteis for abatement. Is it correct Sir. Or abatement only for Lodging inn hotes. Put light on it sir.
Is income earned from a foreign entity for services rendered abroad by an Indian resident, qualify for service tax?
Regards,
Farhal
I am commission agent between Foreign company and Indian Company. I will get commission from Indian company. Is Service Tax is applicable to me.
whether AMC services rendered by a distributor/retailer who is engaged in selling of Medical equipments comes under the gambit of service tax and whether the such tax is to be paid
Education consultency service to abrod is exmpted in service tax
if it is comming under intermediyet services
Hi
I am living into a residential society which have AOA registered in UP. Builders subsidiary firm have started charging Service Tax on DG Unit rate.
Is this legal? Under which section/point it is not allowed or not allowed?
Please let me know.
Regards
Service tax applicability on alcoholic liquor sample testing charges remittance to govt. Please clarify whether service tax s applicable if yes under which notification says.
Please note this s like certification without that the company can not sell to govt.
My querry is as under:-
1-One of the Nagar Palika Parishad (Corporation) has imposed a Tax known as Eco Tax on he vehicles entering within the Municipal area ( as toll tax has been banned by govt) by a resolution passed in Board in the year 2009. Till 2015 Corporation was collecting tax at the barier from his own staff and all income was going to Corporation’s account.
2- Now w.e.f. 2015, Corporation has out sourced this service to contractor by inviting tender on certain terms and condition.
3- In my view Corporation is taking services of contractor for collecting eco tax on the barrier. Does it comes under scope of Service Tax ? No mention of this service in Negative list. It is not in the definition of Toll Tax and name changed as Eco Tax with intention to use this fund on ecological maintainance of the City , although amount being used in other purposes,which is concern of corporation.
4- Will you please clarify this . In my view Service Tax payable . Contractor has not registered himself with ST Deptt and till date no ST paid. What will be the penalty if my view is correct?
I am an insurance as well as mutual fund agent. Since April 2015 the deducted service tax from our commission. My question is
1> Whether I am liable to pay service tax as per law?
2. If yes give in details with citation and notification and if No also like this.
Our commission is very law and we have not taken it from the customers,but the mutual fund companies deducted 14% from our heard earned commission.
Pls clarify it in accordance with law.
Your early response is highly appreciable.
Dear Sir:
We are in the service of providing Puja based services i.e. booking a Purohit and booking Puja at Temple. We are providing online service to users to avail of these facilities. Please let me know whether Service Tax is applicable on the Income we generate from this activity. For example : We will charge Rs 2000 for organizing a Puja through our portal/mobile app. Should we charge Rs 280 towards Service Tax or is it Nil thereby cost to our customer is only Rs 2000. Please help with your response.
Thanks
Arvind Kamath
Punjab Govt has been taking construction activities thru its various govt agencies .It has entrusted the job of architecture for making drawings ,supervision etc to one of the University.wether service tax will be applicable on the payment made to university.Further if university hires some professionals for that project will university also be required to pay service tax on that.
Please guide with thanks
whether service tax to be paid in a lump sum contract of hiring of Car
[email protected]
For Service tax in depth consultancy kindly mail any doubts or quires mail on “
Good … happy to read all thing to gather here..
Thank You for providing amendment updates
Taking of survey by a organisation funded by Government of India/ State Government for educational purposed, who done the survey, fully funded by State Government,will it attract tax.
If so who has to pay the tax . the organisation or the State Government.
Total Tax amount will be around 3.5 lakh ( 14%)
Is their any exemption in this .
Sir,
I am contractor of GIDC (Gujarat Industrial Development Corporation) a corporation of Govt.Of Gujarat.
My work is pertaining to (1) Suppy menpower for Drainage Pumping Station for Effluent Treatment plant Drainage pumping Stations with supply of Oil,Bearings and other spare Parts and repairing of motors.
My second work is to Repair and maintain Water Supply lines with materials in GIDC Estate.
Whether I am include in Service Tax, if yes then what will be percentage I have to paidas Service Tax?
If I am not covered then please quote me clause no. please.
Thank You,
Tushar Dave
export of online service : do this service comes under the defination of service as per service tax .. explain it with relevant section
this list is for mega exemption list not negative list
Sir, very nicely explained pointwise
I AM WORKING AS FREELANCER ACCOUNTANT AND MY ANNUAL TURNOVER MAY BE ABOVE 10.00 LAKHS DURING THIS F YEAR. IS SERVICE TAX APPLICABLE ON ME.
I am working in Centre govt office , We have given a contractor to outside agecncy for general maint work of ground and garding , My question is the service tax liability will be government deparment or contractor
pl guide us
thanking you
I working as AAO Accounts in government organisation
My question is, the service tax is payble or not as per reverse machnisation tax liability supply manpower supply for the contract of Ground and garding maintenace. The maint nature of work is general maint of ground and gardning
The above manpower supply contract has been given to pvt agency for supply of manpwer , The service tax liabilty is our govt department or contractor
please susstion to us for liability of service tax
Thanking you,
Dear Sir,
Is Service Tax is Applicable for Electrical works Contract ????
Dear Sir
It is requested to provide an article on updated POT Rules.
FOR ANY TAX RELATED QUERY, MAIL ME AT [email protected]. ANSWER WILL BE GIVEN IN 24 HOURS.
can you provide the list of Service on which service tax credit not allow – presently we are paying service tax on GTA, Rent a Cab, Manpower, Scientific & Tech. Consultancy, Royalty, Management consultancy etc. also paying the service tax on import of services. or shall we take service tax credit on canteen bill.
Secondly for shipment of goods for export from factory to port – freight forwder arraning the trasport – is it necessary to pay service tax on it as he does not give separate bill for trasport.
MR.SRINIVASA
IF YOUR STATUS IS INDIVIDUAL, HUF OR AOP . THEN NOW 100% TAX LIABILITY IS UPON EMPLOYER TO PAY IT TO THE GOVT. OF INDIA.
AND IF YOU BELONGS TO OTHER(LIKE COMAPNY,FIRM ETC.)THEN REVERSE CHARGE MECHANISM IS NOT APPLICABLE.
HOW EVER YOU SHOULD PUT THE RATE @ 12% 3% & 1%.
we have a manpower supply agency and we are collecting 3.09 service tax amount from employer and same we are paying but in ST3 returns B1.15 taxable rate what we have put.
Under ‘Home Stay’ scheme of Govt of Gujarat, no tax was leviable. Is that exemption still valid?
Does the modification to Negative List come into effect only from the date the Finance bill 2015 is passed since it is an amendment to a section or would it be from 1.4.2015 itself.