Seeks to amend notification No. 25/2012-ST dated 20.06.2012 so as to (i) withdraw the exemption from service tax for services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India; (ii) exempt services provided by a business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch - 1/2017 - Service Tax
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Service tax exemption withdrawal for cross border vessel transport and clarification on rural banking facilitator exemption. Amendment substitutes entry 29(g) to exempt services by a business facilitator or business correspondent to a banking company for rural branch accounts, and replaces the proviso in entry 34 to provide that the exemption shall not apply to online information and database access or retrieval services received by certain persons, or to services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India when received by specified persons.
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 withdrawal for cross border vessel transport and clarification on rural banking facilitator exemption.
Amendment substitutes entry 29(g) to exempt services by a business facilitator or business correspondent to a banking company for rural branch accounts, and replaces the proviso in entry 34 to provide that the exemption shall not apply to online information and database access or retrieval services received by certain persons, or to services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India when received by specified persons.
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