https://www.taxtmi.com/article/detailed?id=1860 Exemption from service tax covers specified intermediary roles-such as sub brokers, authorised persons, mutual fund agents and distributors, lottery selling agents, SIM card distributors, rural business facilitators/business correspondents, and sub contractors performing exempt works contract services-where the exemption applies to the service actually rendered in the listed capacity. Definitions constrain scope (e.g., authorised person, business correspondent, rural area). Section 66F excludes services "used for providing" another service, so ancillary professional services to an exempt contractor do not automatically qualify unless they themselves fall within the exempt description. en-us Sat, 18 Aug 2012 09:28:19 +0530 Sat, 18 Aug 2012 09:28:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1860 Exemption from service tax covers specified intermediary roles-such as sub brokers, authorised persons, mutual fund agents and distributors, lottery selling agents, SIM card distributors, rural business facilitators/business correspondents, and sub contractors performing exempt works contract services-where the exemption applies to the service actually rendered in the listed capacity. Definitions constrain scope (e.g., authorised person, business correspondent, rural area). Section 66F excludes services "used for providing" another service, so ancillary professional services to an exempt contractor do not automatically qualify unless they themselves fall within the exempt description. Articles Service Tax Sat, 18 Aug 2012 09:28:19 +0530 https://www.taxtmi.com/article/detailed?id=1860