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Service tax at a Glance

" Gist of Exemptions under Negative Tax Regime "

 

Exemption

Nature

Services provided to the United Nations/Specified international organization;

General

Services by a veterinary clinic

Veterinary

Conduct of any religious ceremony;

Religion

Services provided by an arbitral tribunal to (i) any person other than a business entity; or (ii) a business entity with a turnover up to rupees ten lakh in the preceding year

Arbitral

Approved technical testing or analysis of newly developed drugs

Technical Testing

Training or coaching in recreational activities relating to arts, culture or sports;

Training

Services provided to a recognized sports body by:-

 

(a) An individual as a player, referee, umpire, coach or manager for participation in a tournament or championship organized by a recognized sports body;

Sports

(b) another recognized sports body;

Services by way of sponsorship of sporting events organized by specified bodies

Sponsorship

Temporary transfer or permitting the use or enjoyment of a copyright relating to original literary, dramatic, musical, artistic works or cinematograph films

Copyright

Services by a performing artist in folk or classical art forms of (i) music, or (ii) dance, or (iii) theatre, excluding services provided by such artist as a brand ambassador;

Artist

17. Services by way of collecting or providing news by an independent journalist, PTI or UNI

News

Transportation by rail or a vessel from one port in India to another of following goods:-
(a) petroleum and petroleum (b) Relief materials (c) Defence Equipment (d) Postal mail, mail bags or (e) household effects (f) Newspaper or magazines registered with RNI (g) Railway equipment or materials (h) Agricultural produce (i) Foodstuff  excluding alcoholic beverages (j) Chemical fertilizer and oilcakes

Rail /Vessel Transport

Services provided by a goods transport agency by way of transportation of fruits, vegetables, eggs, milk, food grains or pulses in a goods carriage (b) Gross amount for consignment <=1500/- (c) Individual consignee<=750/-

GTA

Hiring of vehicle to a) state transport undertaking for > 12 passengers b) GTA for goods transportation

Renting-Vehicles

Specified passengers, with or without accompanied belongings

Transport-Passengers

Specified services provided to the Government or a local authority for effluent treatment,  waste collection and for drinking water

Water/ effluent treatment

General insurance business provided under various schemes

Insurance

Services provided by an incubatee subject to certain conditions

 

Service by an unincorporated body or society to members by way of reimbursement of charges or share of contribution up to 5000/ - month/member for maintenance of residential complex

Maintenance

Services by the following persons in respective capacities:–

 

(a) a sub-broker or an authorized person to a stock broker;

(b) an authorized person to a member of a commodity exchange;

(c) a mutual fund agent or distributor to mutual fund or asset management company for distribution or marketing of mutual fund;

(d) a selling or marketing agent of lottery tickets to a distributer or a selling agent;

(e) a selling agent or a distributer of SIM cards or recharge coupon vouchers; or

(f) a business facilitator or a business correspondent to a banking company or an insurance company in a rural area;

Carrying out an intermediate production process as job work in relation to:–

 

(a) agriculture, printing or textile processing;

 

(b) Gemstones and Jewellery

 

(c) Goods on which appropriate duty is payable by the principal manufacturer

 

(d) Specified processes up to 150 lacs in a year

 

Services by an organizer to any person in respect of a business exhibition held outside India

Business Exhibition

Telephone services by department run phones or local call phones or specified free telephones

Telecom

Slaughtering of bovine animals

 

Services received from a service provider in a non- taxable territory by:
a) Government, a local authority or an individual in relation to any purpose other than industry, business or commerce or
b) Service Receiver in NT Territory

Import

Service provided by Public Libraries

Library

Service provided by way of transfer of going concern

going concern

Service provided by way of public conveniences

 

Service by government authority by way of activity entrusted to a  municipality