Amendment in Notification No.25/2012-Service Tax - Mega exemption notification

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....of Finance (Department of Revenue) No.25/2012-Service Tax, dated the 20th June, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 467 (E), dated the 20th June, 2012, namely:- (1) In the said notification, in the opening paragraph,-      (i) after entry 2A, the following entry shall be inserted, namely:-           "2B. Services provided by operators of the Common Bio-medical Waste Treatment Facility to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto;";      (ii) entry 7 shall be omitted;      (iii) ....

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.... be substituted, namely:-            "(j) chemical fertilizer, organic manure and oil cakes;            (k) cotton, ginned or baled.";       (vi) in entry 21,-            (a) for item (e), the following item shall be substituted namely:-                 "(e) chemical fertilizer, organic manure and oil cakes;";            (b) after item (h), the following item shall be inserted, namely:-        &n....

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....ment of foreign exchange reserves;           42. Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India.". (2) In the said notification, in paragraph 2 relating to definitions,-      (a) clause (f) shall be omitted;      (b) after clause (o), the following clause shall be inserted, namely:-           „(oa) "educational institution" means an institution providing services specified in clause (l) of section 66D of the Finance Act,1994 (32 of 1994);‟;      (c) after clause (x), the following clause shall be inse....