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Trimming the Service Tax exemptions
23 May, 2012 Ahmedabad :
Trimming the Service Tax exemptions

Small is Beautiful and Being Simple is Complex. The idea of keeping things simple, short and sweet has resulted into ever bulging mega exemption notification. The intention was good as it was to streamline, merge and trim all the existing 100 odd Notification into one simple exemption list. But it is easier said than done. The service Tax exemption Notification No.12/2012- dated 17.03.2012 comprises of a whole gamut of exemptions and the same are not free from riders and conditions. The list covers the vast area of activities. The need for exemptions is not obliterated with the introduction of negative list. While some existing exemptions have been built into the negative list, others, wherever necessary, have been retained as exemptions. In addition new exemptions are proposed to be introduced in the context of the negative list.

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(1) Services provided to the United Nations or a specified international organization. (2) Health care services by a clinical establishment, an authorised medical practitioner or para-medics in recognized systems of medicines like Allopathy, Yoga, Naturopathy, Ayurveda, Homeopathy, Siddha, Unani is exempted. However if any other systems like Reiki, Pranic Healing, EFT, etc. is undertaken then such exemption is not available. Here Authorised medical practitioner means any medical practitioner registered with any of the Councils of the recognised system of medicine. Paramedics are trained health care professionals, for example nursing staff, physiotherapists, technicians, lab assistants etc. They are accountable for their services when provided independently. (3) Services by a veterinary clinic in relation to health care of animals or birds are exempted. (4) Services by Charitable Trust are exempted. (5) Renting of precincts of a religious place is exempted further if a person is conducting religious ceremony then such services are also exempted. (6) Services provided by Individual Advocate to any person other than Business entity is also exempted. This benefit is only for individual advocates. (7) Services by way of technical testing or analysis of newly developed drugs, including vaccines and herbal remedies, on human participants by a clinical research organisation approved to conduct clinical trials by the Drug Controller General of India are exempted. (8) Services by way of training or coaching in recreational activities relating to arts, culture or sports are exempted. The benefit is available to coaching or training relating to all forms of dance, music, painting, sculpture making, theatre and sports etc. (9) Services provided to an educational institution by way of catering under any centrally assisted mid–day meals scheme sponsored by Government is exempt. Further services provided or by an institution in relation to transportation of students or staff. (10) Services provided to a recognised sports body by individual as a player, referee, umpire, coach or manager for participation in a tournament or championship organized by a recognized sports body is exempt. (11) Services by way of sponsorship of tournaments or championships organized by specific enterprise are exempt. (12) Services provided to the Government or local authority by way of erection, construction, maintenance, repair, alteration, renovation or restoration is exempt. (13) Services provided by way of erection, construction, maintenance, repair, alteration, renovation or restoration of road, bridge, tunnel, or terminal for road transportation for use by general public, pollution control or effluent treatment plant, electric crematorium is exempted subject to certain conditions. (14) Services by way of erection or construction of original works are also exempt. (15) Temporary transfer or permitting the use or enjoyment of a copyrights relating to original literary, dramatic, musical, artistic works or cinematograph films is exempt. (16) 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 is exempted. (17) Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India are exempt. (18) Services by way of renting of a hotel, inn, guest house, club, campsite or other commercial places meant for residential or lodging purposes, having declared tariff of a room below Rs.1000 per day or equivalent is exempt. (19) Services provided by a restaurant is exempt if the restaurant is not having the facility of air-conditioning or central air-heating and which has a licence to serve alcoholic beverages. (20) Services by way of transportation by rail or a vessel from one port in India to another of certain goods is exempt. Services provided by a goods transport agency by way of transportation of fruits, vegetables, eggs, milk, food grains or pulses in a goods carriage is exempt. (21) Transport of passengers, is also exempted subject to such conditions. (22) Certain General Insurance Scheme is also exempted. (23) Services provided by an incubatee up to a total business turnover of Rs.50 lakhs in a financial year subject to the certain conditions. (24) Services in the nature of trade union is exempt. (25) Carrying out an intermediate production process as job work in relation to agriculture, printing or textile processing and some other activities are exempted. (26) Services by way of making telephone calls from departmentally run public telephone, guaranteed public telephones operating only for local calls; is exempted. (27) Services by way of slaughtering of bovine animals are also exempted.

The above list is not free from probable litigations as the department may try to restrict the scope of such exemptions. replica watches

 

Courtesy: From the desk of Monish Bhalla, Founder, www.servicetaxonline.com
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