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<h1>Service tax exemption extended to bio-incubators recognized by BIRAC, broadening eligible incubators under existing notification.</h1> 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.