MANU/DSTX/0065/2012

Ministry : Ministry of Finance

Department/Board : Service Tax

Notification No. : 25/2012-ST

Date : 20.06.2012

Notification/ Circulars Referred: Notification number 12/2012- Service Tax, dated the 17th March, 2012 MANU/DSTX/0032/2012

Referred IN

Citing Reference:

Notification number 12/2012- Service Tax, dated the 17th March, 2012 MANU/DSTX/0032/2012		Superceded

Exemption on specified taxable services from whole of service tax leviable under section 66B of the Finance Act, 1994

 

In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Act) and in supersession of notification number 12/2012- Service Tax, dated the 17th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 210 (E), dated the 17th March, 2012, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the following taxable services from the whole of the service tax leviable thereon under section 66B of the said Act, namely:-

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

2. Health care services by a clinical establishment, an authorised medical practitioner or para-medics;

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

(b) conduct of any religious ceremony;

6, Services provided by-