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        Case ID :
        Service Tax

        Seeks to amend notification No. 32/2012-Service Tax dated 20th June, 2012, so as to exempt services provided by the bio-incubators approved by the Biotechnology Industry Research Assistance Council, under Department of Biotechnology, Government of India. - 12/2016 - Service Tax

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        Service tax exemption extended to bio-incubators recognized by BIRAC, broadening eligible incubators under existing notification. Amends Notification No.32/2012-Service Tax to include bio-incubators recognized by the Biotechnology Industry Research Assistance Council under the Department of Biotechnology within the scope of the service tax exemption by inserting references to 'bio-incubator' in the opening paragraph, conditions 1 and 2, Format-I (heading and item (a)) and Format-II (heading and serial 4); the amendment shall come into force on the 1st of April, 2016.
                          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 bio-incubators recognized by BIRAC, broadening eligible incubators under existing notification.

                                Amends Notification No.32/2012-Service Tax to include bio-incubators recognized by the Biotechnology Industry Research Assistance Council under the Department of Biotechnology within the scope of the service tax exemption by inserting references to "bio-incubator" in the opening paragraph, conditions 1 and 2, Format-I (heading and item (a)) and Format-II (heading and serial 4); the amendment shall come into force on the 1st of April, 2016.


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