AC Ambulance service

[Guest]

Please clarify that AC Ambulance Service are exempted from service tax or not. If yes, under which notification.

AI Summary

AC Ambulance Services Exempt from Service Tax Under Notification No. 25/2012-ST; No Distinction Between AC and Non-AC. An individual inquired whether AC Ambulance services are exempt from service tax and requested the relevant notification. A response clarified that, according to Notification No. 25/2012-ST dated 20.6.2012, effective from 1.7.2012, services involving patient transportation in an ambulance are exempt from service tax. The notification does not differentiate between AC and non-AC ambulances, thus both are exempt.