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 13.04.2016 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 13.04.2016) :-
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S. No.
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Notification No.
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Title
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1
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Notification No.
22/2016-Service Tax, dated: 13th April, 2016
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2
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Notification No.
9/2016-Service Tax, Dated: March 01, 2016
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3
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Notification number
07/2016 – Service Tax, dated: 18th February, 2016
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4
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Notification No.
20/2015-Service Tax, Dated- 21st October, 2015
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5
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Notification No.
12/2015 – Service Tax, dated the 30th April, 2015
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9
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Notification No.
6/2015-Service Tax, Dated: March 01, 2015
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7
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Notification
No.17/2014–Service Tax, dated: 20th August, 2014
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8
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Notification
No.06/2014 –Service Tax- Dated: 11th July, 2014
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9
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Notification
No.04/2014 – Service Tax, dated 17th February, 2014
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10
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Notification No.
02/2014 – Service Tax, Dated– 30th January, 2014
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11
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Notification
No.01/2014- Service Tax, dated 10th January, 2014
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12
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Notification
No.14/2013- Service Tax, dated 22nd October, 2013 –
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13
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Notification
No.13/2013 – Service Tax, Dated- 10th September, 2013 –
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14
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Notification No.
49/2012 – Service Tax, Dated- 24th December, 2012 –
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15
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Notification No.
44/2012-Service Tax, dated 7th August, 2012–
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On
the basis of Analysis of above mentioned Notifications we have Compiled Updated
List of Services Under Exempt List as on 13.04.2016 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 :-
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S.N.
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SERVICES COVERED
UNDER MEGA EXEMPTION NOTIFICATION
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1.
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Services provided to
the United Nations or a specified international organization;
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2.
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(i) Health care
services by a clinical establishment, an authorised medical practitioner or
para-medics;
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(ii) Services
provided by way of transportation of a patient in an ambulance, other than
those specified in (i) above;
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2A.
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Services provided by
cord blood banks by way of preservation of stem cells or any other service in
relation to such preservation;
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2B.
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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;
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3.
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Services by a
veterinary clinic in relation to health care of animals or birds;
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4.
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Services by an
entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961)
by way of charitable activities;
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5.
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Services by a person
by way of-
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(a) renting of
precincts of a religious place meant for general public; or
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(b) conduct of any
religious ceremony;
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5A.
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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;
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6.
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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;
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(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
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7
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Omitted
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8.
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Services by way of
training or coaching in recreational activities relating to arts, culture or
sports;
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9.
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Services provided,-
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(a) by an
educational institution to its students, faculty and staff;
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(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, _
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(i) the National
Skill Development Corporation set up by the Government of India;
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(ii) a Sector Skill
Council approved by the National Skill Development Corporation;
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(iii) an assessment
agency approved by the Sector Skill Council or the National Skill Development
Corporation;
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(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.
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9B
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(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, –
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(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;
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(b) fellow programme
in Management;
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(c) five year
integrated programme in Management.
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9C
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(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
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9D
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(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.
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10.
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Services provided to
a recognised sports body by-
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(a) an individual as
a player, referee, umpire, coach or team manager for participation in a
sporting event organized by a recognized sports body;
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(b) another
recognised sports body;
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11.
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Services by way of
sponsorship of sporting events organised,-
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(a) by a national
sports federation, or its affiliated federations, where the participating
teams or individuals represent any district, State, zone or Country;
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(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;
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(c) by Central Civil
Services Cultural and Sports Board;
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(d) as part of
national games, by Indian Olympic Association; or
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(e) under Panchayat
Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme;
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12.
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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 –
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(a) Omitted
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(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);
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(c) Omitted
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(d) canal, dam or
other irrigation works;
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(e) pipeline,
conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage
treatment or disposal;
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(f) Omitted
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12A
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(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;
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13.
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Services provided by
way of construction, erection, commissioning, installation, completion,
fitting out, repair, maintenance, renovation, or alteration of,-
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(a) a road, bridge,
tunnel, or terminal for road transportation for use by general public;
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(b) a civil
structure or any other original works pertaining to a scheme under Jawaharlal
Nehru National Urban Renewal Mission or Rajiv Awaas Yojana;
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(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)
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(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)
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(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;
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(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;
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14.
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Services by way of
construction, erection, commissioning, or installation of original works
pertaining to,-
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(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;
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(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;
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(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
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(e) mechanised food
grain handling system, machinery or equipment for units processing agricultural
produce as food stuff excluding alcoholic beverages;
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14A
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(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;
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15.
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Services provided by
way of temporary transfer or permitting the use or enjoyment of a copyright,-
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(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
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(b) of cinematograph
films for exhibition in a cinema hall or cinema theatre;
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16.
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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)
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17.
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Services by way of
collecting or providing news by an independent journalist, Press Trust of
India or United News of India;
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18.
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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;
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19.
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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;
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19A.
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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.
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20.
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Services by way of
transportation by rail or a vessel from one place in India to another of the
following goods –
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(a) Omitted
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(b) relief materials
meant for victims of natural or man-made disasters, calamities, accidents or
mishap;
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(c) defence or
military equipments;
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(d) Omitted
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(e) Omitted
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(f) newspaper or
magazines registered with the Registrar of Newspapers;
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(g) railway
equipments or materials;
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(h) agricultural
produce;
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(i) milk, salt and
food grain including flours, pulses and rice;
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(j) chemical
fertilizer, organic manure and oil cakes;
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(k) cotton, ginned
or baled.
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21.
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Services provided by
a goods transport agency, by way of transport in a goods carriage of,-
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(a) agricultural
produce;
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(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;
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(c) goods, where
gross amount charged for transportation of all such goods for a single
consignee does not exceed rupees seven hundred fifty;
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(d) milk, salt and
food grain including flours, pulses and;
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(e) chemical
fertilizer, organic manure and oil cakes;
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(f) newspaper or
magazines registered with the Registrar of Newspapers;
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(g) relief materials
meant for victims of natural or man-made disasters, calamities, accidents or
mishap; or
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(h) defence or
military equipments;
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(i) cotton, ginned
or baled.
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22.
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Services by way of
giving on hire –
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(a) to a state
transport undertaking, a motor vehicle meant to carry more than twelve
passengers; or
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(b) to a goods
transport agency, a means of transportation of goods;
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23.
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Transport of
passengers, with or without accompanied belongings, by –
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(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;
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(b)
non-airconditioned contract carriage other than radio taxi, for
transportation of passengers, excluding tourism, conducted tour, charter or
hire; or;
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bb) stage carriage
other than air-conditioned stage carriage; (with effect from 1st June 2016)
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Omitted With effect from 1st day of April, 2016
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24.
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Omitted
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25.
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Services provided to
Government, a local authority or a governmental authority by way of –
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(a) water supply,
public health, sanitation conservancy, solid waste management or slum
improvement and up-gradation; or;
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(b) repair or
maintenance of a vessel
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26.
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Services of general
insurance business provided under following schemes –
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(a) Hut Insurance
Scheme;
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(b) Cattle Insurance
under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural
Development Programme);
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(c) Scheme for
Insurance of Tribals;
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(d) Janata Personal
Accident Policy and Gramin Accident Policy;
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(e) Group Personal
Accident Policy for Self-Employed Women;
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(f) Agricultural
Pumpset and Failed Well Insurance;
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(g) premia collected
on export credit insurance;
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(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;
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(i) Jan Arogya Bima
Policy;
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(j) National
Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana);
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(k) Pilot Scheme on
Seed Crop Insurance;
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(l) Central Sector
Scheme on Cattle Insurance;
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(m) Universal Health
Insurance Scheme;
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(n) Rashtriya
Swasthya Bima Yojana; or
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(o) Coconut Palm
Insurance Scheme;
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(p) Pradhan
Mantri Suraksha Bima Yojna
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(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)
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26A.
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Services of life
insurance business provided under following schemes –
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(a) Janashree Bima
Yojana (JBY); or
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(b) Aam Aadmi Bima
Yojana (AABY);
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(c) life
micro-insurance product as approved by the Insurance Regulatory and
Development Authority, having maximum amount of cover of fifty thousand
rupees.
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(d) Varishtha
Pension Bima Yojana;
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(e) Pradhan Mantri
Jeevan Jyoti Bima Yojana;
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(f) Pradhan Mantri
Jan Dhan Yogana
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26B
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26B Services by way
of collection of contribution under Atal Pension Yojana (APY).
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26C
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(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)
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27.
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Services provided by
an incubatee up to a total turnover of fifty lakh rupees in a financial year
subject to the following conditions, namely:-
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(a) the total
turnover had not exceeded fifty lakh rupees during the preceding financial
year; and
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(b) a period of
three years has not been elapsed from the date of entering into an agreement
as an incubatee;
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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 –
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(a) as a trade
union;
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(b) for the
provision of carrying out any activity which is exempt from the levy of
service tax; or
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(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;
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29.
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Services by the
following persons in respective capacities –
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(a) sub-broker or an
authorised person to a stock broker;
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(b) authorised
person to a member of a commodity exchange;
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(c) Omitted
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(d) Omitted
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(e) Omitted
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(f) selling agent or
a distributer of SIM cards or recharge coupon vouchers;
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(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);
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(gb) business
facilitator or a business correspondent to an insurance company in a rural
area;
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(h) sub-contractor
providing services by way of works contract to another contractor providing
works contract services which are exempt;
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30.
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Carrying out an
intermediate production process as job work in relation to –
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(a) agriculture,
printing or textile processing;
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(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);
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(c) any goods
excluding alcoholic liquors for human consumption, on which appropriate duty
is payable by the principal manufacturer; or
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(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;
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31.
|
Services by an
organiser to any person in respect of a business exhibition held outside
India;
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32.
|
Omitted
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33.
|
Services by way of
slaughtering of animals;
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34.
|
Services received
from a provider of service located in a non- taxable territory by –
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(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;
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(b) an entity
registered under section 12AA of the Income tax Act, 1961 (43 of 1961) for
the purposes of providing charitable activities; or
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(c) a person located
in a non-taxable territory;
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35
|
Services of public
libraries by way of lending of books, publications or any other knowledge-
enhancing content or material;
|
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36.
|
Services by
Employees’ State Insurance Corporation to persons governed under the
Employees’ Insurance Act, 1948 (34 of 1948);
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37.
|
Services by way of
transfer of a going concern, as a whole or an independent part thereof;
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38.
|
Services by way of
public conveniences such as provision of facilities of bathroom, washrooms,
lavatories, urinal or toilets;
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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.
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40.
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Services by way of
loading, unloading, packing, storage or warehousing of rice, cotton, ginned
or baled;
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41.
|
Services received by
the Reserve Bank of India, from outside India in relation to management of foreign
exchange reserves;
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42.
|
Services provided by
a tour operator to a foreign tourist in relation to a tour conducted wholly
outside India.
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Provisions
Applicable from Such date as the Central Government may, by notification in
the Official Gazette, appoint
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43.
|
Services by operator
of Common Effluent Treatment Plant by way of treatment of effluent;
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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;
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45.
|
Services by way of
admission to a museum, national park, wildlife sanctuary, tiger reserve or
zoo;
|
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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;
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47.
|
Services by way of
right to admission to,-
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(i) exhibition of
cinematographic film, circus, dance, or theatrical performance including
drama or ballet;
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(ii) recognised
sporting event;
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(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..
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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.
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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)
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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)
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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;
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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
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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.
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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;
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55
|
Services provided by
Government or a local authority by way of issuance of passport, visa, driving
licence, birth certificate or death certificate;
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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;
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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;
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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;
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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;
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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 radiofrequency spectrum during
the financial year 2015-16 on payment of licence fee or spectrum user
charges, as the case may be;
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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).”.
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(UPDATED
ON 17.04.2016)
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