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of <h1>ESIC Services Exempt from Service Tax Under Employees' Insurance Act, 1948, per Notification No. 25/2012 Since July 2012.</h1> Services provided by the Employees' State Insurance Corporation (ESIC) to individuals covered under the Employees' Insurance Act, 1948, are exempt from service tax as per Notification No. 25/2012, effective from July 1, 2012. This exemption is detailed in Chapter 36 of the Service Tax Practice Manual, which serves as a reference guide for understanding the scope and application of such exempt services.
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