Service tax exemption: broad categories of public interest, health, education, infrastructure and essential transport services exempted. Notification No.25/2012 exempts a detailed list of specified services from service tax under section 66B of the Finance Act, 1994, effective 1 July 2012. Exemptions cover services to the UN and specified international organisations; health-care and allied services including clinical establishments, ambulance transport, cord blood banks and biomedical waste treatment; charitable activities by section 12AA entities; educational and skill-development services; construction and infrastructure works for governmental use; transport of essential goods and specified passenger services; and various public-purpose and small-turnover service categories, subject to definitions, thresholds, exclusions and transitional provisos contained in the notification.
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 categories of public interest, health, education, infrastructure and essential transport services exempted.
Notification No.25/2012 exempts a detailed list of specified services from service tax under section 66B of the Finance Act, 1994, effective 1 July 2012. Exemptions cover services to the UN and specified international organisations; health-care and allied services including clinical establishments, ambulance transport, cord blood banks and biomedical waste treatment; charitable activities by section 12AA entities; educational and skill-development services; construction and infrastructure works for governmental use; transport of essential goods and specified passenger services; and various public-purpose and small-turnover service categories, subject to definitions, thresholds, exclusions and transitional provisos contained in the notification.
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