TaxTMI 
TaxTMI 
Defence persons including Army /Navy and Airforce and their EX -service men are exempted from paying service tax in which services /point of services / category of services.please provide section and notification
Service tax for Defence persons
22 Jun 2016 
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Service tax applicability: defence personnel receive no automatic exemption; specific notification required for relief.
Service tax is chargeable on provision of services irrespective of the provider's personal status; there is no general exemption for defence personnel or ex-servicemen unless the service is specifically excluded by the negative list or covered by an exemption notification. Where an activity (including GTA services or supplies via unit-run canteens/CSD outlets) qualifies as a taxable service, service tax may be billed and collected in the normal course; any exemption requires a specific statutory or notification-based measure and must be pursued with the government. (AI Summary)
Service tax is chargeable on provision of services irrespective of the provider's personal status; there is no general exemption for defence personnel or ex-servicemen unless the service is specifically excluded by the negative list or covered by an exemption notification. Where an activity (including GTA services or supplies via unit-run canteens/CSD outlets) qualifies as a taxable service, service tax may be billed and collected in the normal course; any exemption requires a specific statutory or notification-based measure and must be pursued with the government. (AI Summary)