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of <h1>Service Tax Exemptions: UN Services, Healthcare, Charitable Activities, Legal Aid, Education, Transport, and More Under Section 66B.</h1> The Mega Notification No. 25/2012-ST dated 20/6/12 outlines various exemptions from service tax under section 66B of the Finance Act. Exemptions include services provided to the United Nations or specified international organizations, healthcare services by clinical establishments, charitable activities by entities registered under the Income Tax Act, and services related to religious ceremonies. Additionally, exemptions cover legal services by advocates, certain educational and sports services, and specific construction and infrastructure services. The notification also exempts services related to transportation, insurance under government schemes, and services provided by certain non-profit entities and governmental authorities. Definitions for key terms are provided, and the notification became effective from July 1, 2012.
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