https://www.taxtmi.com/article/detailed?id=356 The article summarizes statutory authority for granting service tax exemptions and outlines general exemption categories: exemptions available to all providers (including international organizations, diplomatic missions, SEZ developers/units, value of goods sold and exported services), exemptions for specified assessees (such as central bank, incubators and incubatees with eligibility and procedural conditions), and a threshold exemption for small providers subject to non availability of CENVAT credit and specified exclusions; it also notes recent notifications modifying levy scope and refund procedures. en-us Tue, 05 May 2009 00:00:00 +0530 Tue, 05 May 2009 21:01:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=356 The article summarizes statutory authority for granting service tax exemptions and outlines general exemption categories: exemptions available to all providers (including international organizations, diplomatic missions, SEZ developers/units, value of goods sold and exported services), exemptions for specified assessees (such as central bank, incubators and incubatees with eligibility and procedural conditions), and a threshold exemption for small providers subject to non availability of CENVAT credit and specified exclusions; it also notes recent notifications modifying levy scope and refund procedures. Articles Service Tax Tue, 05 May 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=356