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        Service Tax

        Seeks to amend notification No. 25/2012-ST dated the 20th June, 2012 so as to exempt certain specified services. - 12/2015 - Service Tax

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        Service tax exemption extended to specified Pradhan Mantri schemes and APY contribution collection under statutory amendment. Amendment inserts into the principal notification specified exemptions: Entry 26 adds Pradhan Mantri Suraksha Bima Yojna; Entry 26A adds Pradhan Mantri Jeevan Jyoti Bima Yojana and Pradhan Mantri Jan Dhan Yojana; and a new Entry 26B exempts services by way of collection of contribution under Atal Pension Yojana (APY). These changes are made under the power conferred by section 93(1) of the Finance Act, 1994.
                          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 exemption extended to specified Pradhan Mantri schemes and APY contribution collection under statutory amendment.

                                Amendment inserts into the principal notification specified exemptions: Entry 26 adds Pradhan Mantri Suraksha Bima Yojna; Entry 26A adds Pradhan Mantri Jeevan Jyoti Bima Yojana and Pradhan Mantri Jan Dhan Yojana; and a new Entry 26B exempts services by way of collection of contribution under Atal Pension Yojana (APY). These changes are made under the power conferred by section 93(1) of the Finance Act, 1994.


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