Amendment in Notification No. 25/2012-Service Tax, dated 20-06-2012 - Mega exemption notification - Omission and substitution of certain entries - 06/2015 - Service Tax

Service tax exemptions revised to clarify exempt services, add categories, update definitions and set commencement date.

Amendment revises the service tax exemption notification by substituting, omitting and inserting specified entries to clarify exempted services. It expressly exempts health care services by clinical establishments, authorised medical practitioners and para-medics, limits ambulance transport exemptions, adds exemptions for common effluent treatment, certain pre conditioning of fruits and vegetables, admissions to museums and protected wildlife areas, and exhibitions, and revises artist performance and food item exemptions. Definitions for national park, tiger reserve, wildlife sanctuary, zoo, recognised sporting event and trade union are incorporated. The amendments generally take effect on the first of April, 2015.