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        News and Press Release

        SERVICE TAX - Retrospective Exemption - THE FINANCE (No. 2) BILL, 2014

        July 13, 2014

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        Retrospective Exemption:

                  • Service provided by Employees’ State Insurance Corporation (ESIC) during the period prior to 1.7.2012 to be exempted from service tax.

        Retrospective exemption: services by the social security corporation treated as not taxable under Finance Bill provisions. The Finance (No. 2) Bill, 2014 proposes a retrospective service tax exemption treating services rendered by the designated social security corporation before 1.7.2012 as not taxable, thereby removing historical service tax liability for that pre-cutoff period.
                          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.

                                Retrospective exemption: services by the social security corporation treated as not taxable under Finance Bill provisions.

                                The Finance (No. 2) Bill, 2014 proposes a retrospective service tax exemption treating services rendered by the designated social security corporation before 1.7.2012 as not taxable, thereby removing historical service tax liability for that pre-cutoff period.


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