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    <title>TIME FOR NOTING CHANGES IN SERVICE TAX EXEMPTIONS - PART I</title>
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    <description>Notification No. 6/2015-ST amends exemptions under Notification No. 25/2012-ST effective mostly from 1 April 2015: the exemption for intermediate production processes is narrowed to exclude alcoholic liquor for human consumption, making contract manufacturing/job work for potable liquor taxable; a new exemption for right to admission to specified events is inserted (covering film exhibition, circus, dance, theatrical performances, recognised sporting events and certain other events subject to an admission cap); omission from the negative list of admission to entertainment events brings amusement facilities and higher-priced event admissions within service tax, while preserving specified cultural and wildlife admissions as exempt.</description>
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    <pubDate>Mon, 30 Mar 2015 14:19:11 +0530</pubDate>
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      <description>Notification No. 6/2015-ST amends exemptions under Notification No. 25/2012-ST effective mostly from 1 April 2015: the exemption for intermediate production processes is narrowed to exclude alcoholic liquor for human consumption, making contract manufacturing/job work for potable liquor taxable; a new exemption for right to admission to specified events is inserted (covering film exhibition, circus, dance, theatrical performances, recognised sporting events and certain other events subject to an admission cap); omission from the negative list of admission to entertainment events brings amusement facilities and higher-priced event admissions within service tax, while preserving specified cultural and wildlife admissions as exempt.</description>
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