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of <h1>Changes in Service Tax Exemptions for Intermediaries: Key Updates from 2012-2015, Including Section 66D Adjustments.</h1> The scope of exempt services under service tax regulations for intermediaries from July 1, 2012, to October 21, 2015. Initially, exemptions were provided for services by sub-brokers, mutual fund agents, lottery ticket agents, SIM card distributors, and business facilitators in rural areas. From April 1, 2015, exemptions for mutual fund agents and lottery ticket agents were withdrawn, with service tax levied on a reverse charge basis. As of October 21, 2015, exemptions were updated to include services related to the Pradhan Mantri Jan Dhan Yojana and clarified definitions for business facilitators and sub-brokers.
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