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Service tax exemptions under the mega notification: specified public purpose, health, education, sports, construction and transport services exempted. Mega Notification No.25/2012 exempts specified taxable services from service tax under section 66B, including services to UN/recognized international organisations; health care by clinical establishments and authorised practitioners; veterinary services; charitable services by section 12AA entities; religious precinct rental and ceremonies; certain legal and arbitral services to non-business persons or small-turnover entities; clinical trial testing by approved CROs; auxiliary educational services and renting to educational institutions; services to recognised sports bodies and specified sporting sponsorships; construction and original works for government or specified public-purpose structures; specified transport and goods-transport agency services; incubatee services subject to turnover/time limits; particular insurance schemes; and other enumerated public-purpose and non-commercial services, with detailed definitions and a commencement date of 1 July 2012.
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.
Service tax exemptions under the mega notification: specified public purpose, health, education, sports, construction and transport services exempted.
Mega Notification No.25/2012 exempts specified taxable services from service tax under section 66B, including services to UN/recognized international organisations; health care by clinical establishments and authorised practitioners; veterinary services; charitable services by section 12AA entities; religious precinct rental and ceremonies; certain legal and arbitral services to non-business persons or small-turnover entities; clinical trial testing by approved CROs; auxiliary educational services and renting to educational institutions; services to recognised sports bodies and specified sporting sponsorships; construction and original works for government or specified public-purpose structures; specified transport and goods-transport agency services; incubatee services subject to turnover/time limits; particular insurance schemes; and other enumerated public-purpose and non-commercial services, with detailed definitions and a commencement date of 1 July 2012.
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