TaxTMI 
TaxTMI 
Amendment in Notification No. 25/2012-Service Tax, dated 20-06-2012 - Mega exemption notification - Omission and substitution of certain entries
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....No. 06/2015-Service Tax New Delhi, the 1st March, 2015 G.S.R.160 (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Depa....
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.... way of a performance in folk or classical art forms of (i) music, or (ii) dance, or (iii) theatre, if the consideration charged for such performance is not more than one lakh rupees: Provided that the exemption shall not apply to service provided by such artist as a brand ambassador."; (v) in entry 20, for item (i), the following item shall be substituted, namely:- "(i) milk, salt and f....
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.... Effluent Treatment Plant by way of treatment of effluent; 44. Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables; 45. Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo; 46. Service prov....
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....finitions,- (a) after clause (xa), the following clause shall be inserted, namely:- '(xaa) "national park' has the meaning assigned to it in the clause (21) of the section 2 of The Wild Life (Protection) Act, 1972 (53 of 1972);'; (b) after clause (zaa), the following clause shall be inserted with effect from such date as the Central Government may, by notification in the Official Gazette, app....