Exempts taxable services provided by a Technology Business Incubator (TBI) or Science and Technology Entrepreneurship Park (STEP), the National Science and Technology Entrepreneurship Development Board (NSTEDB) and Department of Science and Technology - 010/2007

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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.

<h1>Exemption for incubatee services: service tax waived for entrepreneurs in recognized TBIs/STEPs subject to agreement and turnover limit.</h1> Exempts taxable services provided by an entrepreneur within a recognized Technology Business Incubator or Science and Technology Entrepreneurship Park where the entrepreneur enters into an incubatee agreement to develop hi tech products and whose total business turnover did not exceed the prescribed threshold in the previous financial year; the exemption applies for three years from the date of the agreement and ceases once turnover exceeds the threshold.

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