Notification No. 6/2015- Service tax- dated 01 03 2015 Following new exemptions are included in under notification no. 25/2012-ST :
(1) Hitherto, any service provided by way of transportation of a patient to and from a clinical establishment by a clinical establishment is exempt from Service Tax. The scope of this exemption is being widened to include all ambulance services.
(2) L ife insurance service provided by way of Varishtha Pension Bima Yojna is being exempted.
(3) Service provided by a Common Effluent Treatment Plant operator for treatment of effluent is being exempted.
(4) Service by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labeling of fruits and vegetables is being exempted.
(5) Service provided by way of admission to a museum, zoo, national park, wild life sanctuary and a tiger reserve is being exempted.
(6) Service provided by way of exhibition of movie by the exhibitor (theatre owner) to the distributor or an association of persons consisting of such exhibitor as one of it’s members is being exempted.
(7) Service by way of (i) right to admission to exhibition of film, circus, dance or theatrical performances including drama, or ballet; (ii) recognized sporting event; and (iii) admission to other events where the consideration for admission is up to 500 shall be exempt from the date to be notified in this regard. F ollowing exemptions are withdrawn (or restricted) from Notification No. 25/2012-ST :
(1) Exemption presently available on specified services of construction, repair, maintenance, renovation or alteration service provided to the government, local authority, or governmental authority ( vide S. No. 12 of the Notification No. 25/12-ST ) shall be limited only to,-
(a) a historical monument, archaeological site or remains of national importance, archeological excavation or antiquity;
(b) canal, dam or other irrigation work; and
(c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal.
Exemption to other services presently covered under S. No. 12 of Notification No. 25/12-ST is being withdrawn.
(2) E xemption to construction, erection, commissioning or installation of original works pertaining to an airport or port is being withdrawn.
(3) E xemption to Services provided by a performing artist in folk or classical art form of (i) music, or (ii) dance, or (iii) theatre, has been restricted only to such cases where amount charged is not exceeding Rs. 1,00,000/- for a performance except performance provided by such artist as a brand ambassador.
(4) E xemption to transportation of food stuff by rail, or vessels or road will be limited to food grains including rice and pulses, flour, milk and salt.
(5) E xemption to Services of carrying out of intermediate production process of alcoholic liquor for human consumption on job work basis is withdrawn.
(6) E xemption is being withdrawn on the following service,-
(a) Departmentally run public telephone;
(b) Guaranteed public telephone operating only local calls;
(c) Service by way of making telephone calls from free telephone at airport and hospital where no bill is issued.
