https://www.taxtmi.com/article/detailed?id=6137 Service tax exemptions are narrowed for construction, airport/port original works, performing artists, and transport, while new exemptions cover ambulance services, a pension scheme, effluent treatment, certain fruit and vegetable processing, museum/zoo/national park admissions, and exhibitor-to-distributor movie exhibition. Abatements for goods transport are standardized with a non availment of CENVAT credit condition; air passenger abatement for higher classes is reduced; chit abatement is withdrawn. Reverse charge is expanded to full for manpower and security services and newly applies to mutual fund and lottery distribution services; recipients may claim CENVAT credit for partial reverse charge without linking to payment to providers. en-us Wed, 04 Mar 2015 06:00:28 +0530 Wed, 04 Mar 2015 06:00:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6137 Service tax exemptions are narrowed for construction, airport/port original works, performing artists, and transport, while new exemptions cover ambulance services, a pension scheme, effluent treatment, certain fruit and vegetable processing, museum/zoo/national park admissions, and exhibitor-to-distributor movie exhibition. Abatements for goods transport are standardized with a non availment of CENVAT credit condition; air passenger abatement for higher classes is reduced; chit abatement is withdrawn. Reverse charge is expanded to full for manpower and security services and newly applies to mutual fund and lottery distribution services; recipients may claim CENVAT credit for partial reverse charge without linking to payment to providers. Articles Service Tax Wed, 04 Mar 2015 06:00:28 +0530 https://www.taxtmi.com/article/detailed?id=6137