Service tax exemption: broad sectoral relief for health, education, sports, construction and charitable services under section 66B. Notification exempts specified taxable services from the whole of service tax under section 66B of the Finance Act, 1994, listing sectoral categories: services to international organisations and the UN; healthcare, veterinary and charitable services by entities registered under section 12AA; religious and certain legal and arbitral services to non-business persons; clinical research testing; educational catering and transport tied to exempt education; sports participation and sponsorships; extensive construction and public-infrastructure services for government or public use; transport and goods carriage exemptions; specified insurance schemes; incubatee services subject to turnover and tenure conditions; and various intermediary, exhibition, telephone, slaughtering and non-taxable-territory receipt exemptions, with accompanying definitions and an effective date linked to section 66B.
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: broad sectoral relief for health, education, sports, construction and charitable services under section 66B.
Notification exempts specified taxable services from the whole of service tax under section 66B of the Finance Act, 1994, listing sectoral categories: services to international organisations and the UN; healthcare, veterinary and charitable services by entities registered under section 12AA; religious and certain legal and arbitral services to non-business persons; clinical research testing; educational catering and transport tied to exempt education; sports participation and sponsorships; extensive construction and public-infrastructure services for government or public use; transport and goods carriage exemptions; specified insurance schemes; incubatee services subject to turnover and tenure conditions; and various intermediary, exhibition, telephone, slaughtering and non-taxable-territory receipt exemptions, with accompanying definitions and an effective date linked to section 66B.
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