Exempt service: collection of contributions under Atal Pension Yojana excluded from service tax liability by notification. Services by way of collection of contributions under the Atal Pension Yojana are treated as an exempt service for service tax purposes under ... Summary
Exempt service: collection of contributions under Atal Pension Yojana excluded from service tax liability by notification.
Services by way of collection of contributions under the Atal Pension Yojana are treated as an exempt service for service tax purposes under notification-based exemptions, notably Notification No. 12/2015 (effective 30 April 2015) and related scope in Notification No. 25/2012, thereby excluding collection activity from service tax liability.
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