Seeks to amend Notification No. 25/2012- Service Tax dated 20.06.2012, so as to exempt from Service Tax, certain services provided by Government or a local authority to business entity - 22/2016 - Service Tax
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Service tax exemptions for Government and local authority services expand to cover specified public-document issuance, low value supplies, and natural resource assignments. Amendment inserts exemptions from Service Tax for services 'by Government, a local authority or' others and adds entries exempting: services by Government/local authority to another Government/local authority (with specified exclusions); issuance of passports, visas, driving licences and birth/death certificates; services below a specified gross charge (with an annual limit for continuous supplies); toleration of contract non-performance with fines/liquidated damages; statutory registration and safety testing/certification; assignment of natural resource use to individual farmers; Panchayat-related functions; pre-existing assignments of natural resource use (limited to one-time charges); telecom/spectrum permissions for financial year 2015-16 on payment of fees; and deputing officers for import-export duties on merchant overtime charges.
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 exemptions for Government and local authority services expand to cover specified public-document issuance, low value supplies, and natural resource assignments.
Amendment inserts exemptions from Service Tax for services "by Government, a local authority or" others and adds entries exempting: services by Government/local authority to another Government/local authority (with specified exclusions); issuance of passports, visas, driving licences and birth/death certificates; services below a specified gross charge (with an annual limit for continuous supplies); toleration of contract non-performance with fines/liquidated damages; statutory registration and safety testing/certification; assignment of natural resource use to individual farmers; Panchayat-related functions; pre-existing assignments of natural resource use (limited to one-time charges); telecom/spectrum permissions for financial year 2015-16 on payment of fees; and deputing officers for import-export duties on merchant overtime charges.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.