Negative list exclusion: funeral and mortuary services exempt from service tax including transport and mobile mortuaries. Funeral, burial, crematorium and mortuary services are included in the negative list under Section 66D(q), covering transportation of the deceased, services provided by hospitals or private providers, crematoriums in electrical and non electrical forms, and mobile mortuary facilities and transportable refrigerated boxes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Negative list exclusion: funeral and mortuary services exempt from service tax including transport and mobile mortuaries.
Funeral, burial, crematorium and mortuary services are included in the negative list under Section 66D(q), covering transportation of the deceased, services provided by hospitals or private providers, crematoriums in electrical and non electrical forms, and mobile mortuary facilities and transportable refrigerated boxes.
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