Service tax exemption for specified categories of services received before the stated cutoff removes tax on defined portions of taxable value. Exemption from service tax is granted for the portion of value of specified taxable services received by service providers prior to 10th September 2004. The listed categories include commissioning and installation for erection; sub-broker services for securities on recognised exchanges; cable services by multi system operators; specified business auxiliary services by commercial concerns; banking and financial services and related instruments and facilities; tour operator services (with specified exclusions); and life insurance services in relation to risk cover. A corrigendum corrected terminology concerning commercial concerns and bodies corporate.
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 for specified categories of services received before the stated cutoff removes tax on defined portions of taxable value.
Exemption from service tax is granted for the portion of value of specified taxable services received by service providers prior to 10th September 2004. The listed categories include commissioning and installation for erection; sub-broker services for securities on recognised exchanges; cable services by multi system operators; specified business auxiliary services by commercial concerns; banking and financial services and related instruments and facilities; tour operator services (with specified exclusions); and life insurance services in relation to risk cover. A corrigendum corrected terminology concerning commercial concerns and bodies corporate.
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