https://www.taxtmi.com/forum/issue?id=831 Under Rule 2(e) of the CC Rules, an exempted service includes services on which no service tax is leviable; therefore, an activity that is in the nature of a service will be treated as an exempted service even if it is not specifically exempted by notification, so classification depends on levy status rather than presence in exemption schedules. en-us Sun, 20 Jul 2008 15:20:36 +0530 Thu, 23 Jan 2025 15:58:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=831 Under Rule 2(e) of the CC Rules, an exempted service includes services on which no service tax is leviable; therefore, an activity that is in the nature of a service will be treated as an exempted service even if it is not specifically exempted by notification, so classification depends on levy status rather than presence in exemption schedules. Discussion-Forum Service Tax Sun, 20 Jul 2008 15:20:36 +0530 https://www.taxtmi.com/forum/issue?id=831