Notification No. 06/2014-ST dated 11th July 2014
The
exemptions to certain activities are governed by the principal
Notification No 25/2012-ST dated 20-06-2012 have been amended by
Notification No.04/2014 – Service Tax, dated 17th February, 2014, vide
number G.S.R. 91(E), dated 17th February, 2014.
Now, by
this Notification No. 6/2014-ST dated 11-07- 2014, amendments have been
made to the said principal notification. Such amendments are summarised
below :
(a) E xemption to Services by way of technical testing
or analysis of newly developed drugs, including vaccines and herbal
remedies, on human participants is now withdrawn;
(b) E xemption to Services provided for transportation of passengers by air-conditioned contract carriage is withdrawn;
(c)
E xemption in respect of services provided to the Government or local
authority or the governmental authority, will be limited to services by
way of water supply, public health, sanitation conservancy, solid waste
management or slum improvement and upgradation;
(d) S ervices provided by common bio-medical waste treatment facility operators to clinical establishments are exempted;
(e)
S ervices by way of transportation by rail or vessel from one place in
India to another of the following goods are exempted : i. organic
manure, ii. cotton, ginned or baled;
(f) S ervices by way of
transportation by GTA , by way of transport in a goods carriage the
following goods are exempted : i. organic manure, ii. cotton, ginned or
baled;
(g) S ervices by way of loading, unloading, packing, storage or warehousing of rice, cotton, ginned or baled are exempted;
(h)
Life micro-insurance products as approved by the Insurance Regulatory
and Development Authority, having maximum amount of cover of Rs. 50,000
are exempted;
(i) S ervices received by the Reserve Bank of India,
from outside India in relation to management of foreign exchange
reserves are exempted;
(j) S ervices provided by a tour operator
to a foreign tourist in relation to a tour conducted wholly outside
India are exempted;
(k) T he concept of ‘auxiliary educational services is omitted and exempted services are notified as under:
(i) transportation of students, faculty and staff;
(ii) catering services including any mid-day meals scheme sponsored by the Government;
(iii) security or cleaning or house-keeping services in such educational institutions;
(iv) services relating to admission to such institution or conduct of examination;
(l) T he exemption of renting of immovable property service received by educational institutions, stands withdrawn;
(m)
S ervices provided by hotel, inn, guest house, club or campsite, by
whatever name called, for residential or lodging purposes, having
declared tariff of a unit of accommodation of Rs. 1,000 or more per day
are taxable. The word ‘commercial’ has been deleted to cover the
services provided by dharmashalas or ashrams or any other such entities;
(n)
Selling of space or time slots for advertisements has been excluded
from negative list with the exception of selling of space for
advertisements in the print media.
