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MegaExemptionNotificationRevisedListofExempted
ServicesWEF01.07.2012
Admin

ServiceTaxMegaexemptionnotification
NotificationNo.25/2012ServiceTax
Dated20thJune,2012
G.S.R.467(E).Inexerciseofthepowersconferredbysubsection(1)ofsection93oftheFinanceAct,1994
(32of1994)(hereinafterreferredtoasthesaidAct)andinsupersessionofnotificationnumber12/2012
ServiceTax,datedthe17thMarch,2012,publishedintheGazetteofIndia,Extraordinary,PartII,Section3,
Subsection(i)videnumberG.S.R.210(E),datedthe17thMarch,2012,theCentralGovernment,being
satisfiedthatitisnecessaryinthepublicinterestsotodo,herebyexemptsthefollowingtaxableservices
fromthewholeoftheservicetaxleviablethereonundersection66BofthesaidAct,namely:
1.ServicesprovidedtotheUnitedNationsoraspecifiedinternationalorganization
2.Healthcareservicesbyaclinicalestablishment,anauthorisedmedicalpractitionerorparamedics
3.Servicesbyaveterinaryclinicinrelationtohealthcareofanimalsorbirds
4.Servicesbyanentityregisteredundersection12AAoftheIncometaxAct,1961(43of1961)bywayof
charitableactivities
5.Servicesbyapersonbywayof
(a)rentingofprecinctsofareligiousplacemeantforgeneralpublicor
(b)conductofanyreligiousceremony
6,Servicesprovidedby
(a)anarbitraltribunalto
(i)anypersonotherthanabusinessentityor
(ii)abusinessentitywithaturnoveruptorupeestenlakhintheprecedingfinancialyear
(b)anindividualasanadvocateorapartnershipfirmofadvocatesbywayoflegalservicesto,
(i)anadvocateorpartnershipfirmofadvocatesprovidinglegalservices
(ii)anypersonotherthanabusinessentityor
(iii)abusinessentitywithaturnoveruptorupeestenlakhintheprecedingfinancialyearor

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(c)apersonrepresentedonanarbitraltribunaltoanarbitraltribunal
7.Servicesbywayoftechnicaltestingoranalysisofnewlydevelopeddrugs,includingvaccinesandherbal
remedies,onhumanparticipantsbyaclinicalresearchorganisationapprovedtoconductclinicaltrialsbythe
DrugControllerGeneralofIndia
8.Servicesbywayoftrainingorcoachinginrecreationalactivitiesrelatingtoarts,cultureorsports
9.Servicesprovidedtoorbyaneducationalinstitutioninrespectofeducationexemptedfromservice
tax,bywayof,
(a)auxiliaryeducationalservicesor
(b)rentingofimmovableproperty
10.Servicesprovidedtoarecognisedsportsbodyby
(a)anindividualasaplayer,referee,umpire,coachorteammanagerforparticipationinasportingevent
organizedbyarecognizedsportsbody
(b)anotherrecognisedsportsbody
11.Servicesbywayofsponsorshipofsportingeventsorganised,
(a)byanationalsportsfederation,oritsaffiliatedfederations,wheretheparticipatingteamsorindividuals
representanydistrict,stateorzone
(b)byAssociationofIndianUniversities,InterUniversitySportsBoard,SchoolGamesFederationofIndia,
AllIndiaSportsCouncilfortheDeaf,ParalympicCommitteeofIndiaorSpecialOlympicsBharat
(c)byCentralCivilServicesCulturalandSportsBoard
(d)aspartofnationalgames,byIndianOlympicAssociationor
(e)underPanchayatYuvaKreedaAurKhelAbhiyaan(PYKKA)Scheme
12.ServicesprovidedtotheGovernment,alocalauthorityoragovernmentalauthoritybywayof
construction,erection,commissioning,installation,completion,fittingout,repair,maintenance,renovation,or
alterationof
(a)acivilstructureoranyotheroriginalworksmeantpredominantlyforuseotherthanforcommerce,
industry,oranyotherbusinessorprofession
(b)ahistoricalmonument,archaeologicalsiteorremainsofnationalimportance,archaeologicalexcavation,
orantiquityspecifiedundertheAncientMonumentsandArchaeologicalSitesandRemainsAct,1958(24of
1958)
(c)astructuremeantpredominantlyforuseas(i)aneducational,(ii)aclinical,or(iii)anartorcultural
establishment
(d)canal,damorotherirrigationworks
(e)pipeline,conduitorplantfor(i)watersupply(ii)watertreatment,or(iii)seweragetreatmentordisposal
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or
(f)aresidentialcomplexpredominantlymeantforselfuseortheuseoftheiremployeesorotherpersons
specifiedintheExplanation1toclause44ofsection65BofthesaidAct
13.Servicesprovidedbywayofconstruction,erection,commissioning,installation,completion,fittingout,
repair,maintenance,renovation,oralterationof,
(a)aroad,bridge,tunnel,orterminalforroadtransportationforusebygeneralpublic
(b)acivilstructureoranyotheroriginalworkspertainingtoaschemeunderJawaharlalNehruNational
UrbanRenewalMissionorRajivAwaasYojana
(c)abuildingownedbyanentityregisteredundersection12AAoftheIncometaxAct,1961(43of1961)
andmeantpredominantlyforreligioususebygeneralpublic
(d)apollutioncontroloreffluenttreatmentplant,exceptlocatedasapartofafactoryor
astructuremeantforfuneral,burialorcremationofdeceased
14.Servicesbywayofconstruction,erection,commissioning,orinstallationoforiginalworkspertainingto,
(a)anairport,portorrailways,includingmonorailormetro
(b)asingleresidentialunitotherwisethanasapartofaresidentialcomplex
(c)lowcosthousesuptoacarpetareaof60squaremetresperhouseinahousingprojectapprovedby
competentauthorityempoweredundertheSchemeofAffordableHousinginPartnershipframedbythe
MinistryofHousingandUrbanPovertyAlleviation,GovernmentofIndia
(d)postharveststorageinfrastructureforagriculturalproduceincludingacoldstoragesforsuchpurposes
or
(e)mechanisedfoodgrainhandlingsystem,machineryorequipmentforunitsprocessingagricultural
produceasfoodstuffexcludingalcoholicbeverages
15.Temporarytransferorpermittingtheuseorenjoymentofacopyrightcoveredunderclauses(a)or(b)of
subsection(1)ofsection13oftheIndianCopyrightAct,1957(14of1957),relatingtooriginalliterary,
dramatic,musical,artisticworksorcinematographfilms
16.Servicesbyaperformingartistinfolkorclassicalartformsof(i)music,or(ii)dance,or(iii)theatre,
excludingservicesprovidedbysuchartistasabrandambassador
17.Servicesbywayofcollectingorprovidingnewsbyanindependentjournalist,PressTrustofIndiaor
UnitedNewsofIndia
18.Servicesbywayofrentingofahotel,inn,guesthouse,club,campsiteorothercommercialplacesmeant
forresidentialorlodgingpurposes,havingdeclaredtariffofaunitofaccommodationbelowrupeesone
thousandperdayorequivalent
19.Servicesprovidedinrelationtoservingoffoodorbeveragesbyarestaurant,eatingjointoramess,
otherthanthosehaving(i)thefacilityofairconditioningorcentralairheatinginanypartofthe
establishment,atanytimeduringtheyear,and(ii)alicencetoservealcoholicbeverages
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20.ServicesbywayoftransportationbyrailoravesselfromoneplaceinIndiatoanotherofthefollowing
goods
(a)petroleumandpetroleumproductsfallingunderChapterheading2710and2711oftheFirstSchedule
totheCentralExciseTariffAct,1985(5of1986)
(b)reliefmaterialsmeantforvictimsofnaturalormanmadedisasters,calamities,accidentsormishap
(c)defenceormilitaryequipments
(d)postalmailormailbags
(e)householdeffects
(f)newspaperormagazinesregisteredwiththeRegistrarofNewspapers
(g)railwayequipmentsormaterials
(h)agriculturalproduce
(i)foodstuffincludingflours,tea,coffee,jaggery,sugar,milkproducts,saltandedibleoil,excluding
alcoholicbeveragesor
(j)chemicalfertilizerandoilcakes
21.Servicesprovidedbyagoodstransportagencybywayoftransportationof
(a)fruits,vegetables,eggs,milk,foodgrainsorpulsesinagoodscarriage
(b)goodswheregrossamountchargedforthetransportationofgoodsonaconsignmenttransportedina
singlegoodscarriagedoesnotexceedonethousandfivehundredrupeesor
(c)goods,wheregrossamountchargedfortransportationofallsuchgoodsforasingleconsigneeinthe
goodscarriagedoesnotexceedrupeessevenhundredfifty
22.Servicesbywayofgivingonhire
(a)toastatetransportundertaking,amotorvehiclemeanttocarrymorethantwelvepassengersor
(b)toagoodstransportagency,ameansoftransportationofgoods
23.Transportofpassengers,withorwithoutaccompaniedbelongings,by
(a)air,embarkingfromorterminatinginanairportlocatedinthestateofArunachalPradesh,Assam,
Manipur,Meghalaya,Mizoram,Nagaland,Sikkim,orTripuraoratBagdogralocatedinWestBengal
(b)acontractcarriageforthetransportationofpassengers,excludingtourism,conductedtour,charteror
hireor
(c)ropeway,cablecaroraerialtramway
24.Servicesbywayofvehicleparkingtogeneralpublicexcludingleasingofspacetoanentityforproviding
suchparkingfacility
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25.ServicesprovidedtoGovernment,alocalauthorityoragovernmentalauthoritybywayof
(a)carryingoutanyactivityinrelationtoanyfunctionordinarilyentrustedtoamunicipalityinrelationto
watersupply,publichealth,sanitationconservancy,solidwastemanagementorslumimprovementand
upgradationor
(b)repairormaintenanceofavesseloranaircraft
26.Servicesofgeneralinsurancebusinessprovidedunderfollowingschemes
(a)HutInsuranceScheme
(b)CattleInsuranceunderSwarnajayntiGramSwarozgarYojna(earlierknownasIntegratedRural
DevelopmentProgramme)
(c)SchemeforInsuranceofTribals
(d)JanataPersonalAccidentPolicyandGraminAccidentPolicy
(e)GroupPersonalAccidentPolicyforSelfEmployedWomen
(f)AgriculturalPumpsetandFailedWellInsurance
(g)premiacollectedonexportcreditinsurance
(h)WeatherBasedCropInsuranceSchemeortheModifiedNationalAgriculturalInsuranceScheme,
approvedbytheGovernmentofIndiaandimplementedbytheMinistryofAgriculture
(i)JanArogyaBimaPolicy
(j)NationalAgriculturalInsuranceScheme(RashtriyaKrishiBimaYojana)
(k)PilotSchemeonSeedCropInsurance
(l)CentralSectorSchemeonCattleInsurance
(m)UniversalHealthInsuranceScheme
(n)RashtriyaSwasthyaBimaYojanaor
(o)CoconutPalmInsuranceScheme
27.Servicesprovidedbyanincubateeuptoatotalturnoveroffiftylakhrupeesinafinancialyearsubjectto
thefollowingconditions,namely:
(a)thetotalturnoverhadnotexceededfiftylakhrupeesduringtheprecedingfinancialyearand
(b)aperiodofthreeyearshasnotbeenelapsedfromthedateofenteringintoanagreementasan
incubatee
28.Servicebyanunincorporatedbodyoranonprofitentityregisteredunderanylawforthetimebeingin
force,toitsownmembersbywayofreimbursementofchargesorshareofcontribution
(a)asatradeunion
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(b)fortheprovisionofcarryingoutanyactivitywhichisexemptfromthelevyofservicetaxor
(c)uptoanamountoffivethousandrupeespermonthpermemberforsourcingofgoodsorservicesfrom
athirdpersonforthecommonuseofitsmembersinahousingsocietyoraresidentialcomplex
29.Servicesbythefollowingpersonsinrespectivecapacities
(a)subbrokeroranauthorisedpersontoastockbroker
(b)authorisedpersontoamemberofacommodityexchange
(c)mutualfundagenttoamutualfundorassetmanagementcompany
(d)distributortoamutualfundorassetmanagementcompany
(e)sellingormarketingagentoflotteryticketstoadistributerorasellingagent
(f)sellingagentoradistributerofSIMcardsorrechargecouponvouchers
(g)businessfacilitatororabusinesscorrespondenttoabankingcompanyoraninsurancecompany,ina
ruralareaor
(h)subcontractorprovidingservicesbywayofworkscontracttoanothercontractorprovidingworks
contractserviceswhichareexempt
30.Carryingoutanintermediateproductionprocessasjobworkinrelationto
(a)agriculture,printingortextileprocessing
(b)cutandpolisheddiamondsandgemstonesorplainandstuddedjewelleryofgoldandotherprecious
metals,fallingunderChapter71oftheCentralExciseTariffAct,1985(5of1986)
(c)anygoodsonwhichappropriatedutyispayablebytheprincipalmanufactureror
(d)processesofelectroplating,zincplating,anodizing,heattreatment,powdercoating,paintingincluding
spraypaintingorautoblack,duringthecourseofmanufactureofpartsofcyclesorsewingmachinesupto
anaggregatevalueoftaxableserviceofthespecifiedprocessesofonehundredandfiftylakhrupeesina
financialyearsubjecttotheconditionthatsuchaggregatevaluehadnotexceededonehundredandfifty
lakhrupeesduringtheprecedingfinancialyear
31.ServicesbyanorganisertoanypersoninrespectofabusinessexhibitionheldoutsideIndia
32.Servicesbywayofmakingtelephonecallsfrom
(a)departmentallyrunpublictelephone
(b)guaranteedpublictelephoneoperatingonlyforlocalcallsor
(c)freetelephoneatairportandhospitalwherenobillsarebeingissued
33.Servicesbywayofslaughteringofbovineanimals
34.Servicesreceivedfromaproviderofservicelocatedinanontaxableterritoryby
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(a)Government,alocalauthority,agovernmentalauthorityoranindividualinrelationtoanypurposeother
thancommerce,industryoranyotherbusinessorprofession
(b)anentityregisteredundersection12AAoftheIncometaxAct,1961(43of1961)forthepurposesof
providingcharitableactivitiesor
(c)apersonlocatedinanontaxableterritory
35.Servicesofpubliclibrariesbywayoflendingofbooks,publicationsoranyotherknowledgeenhancing
contentormaterial
36.ServicesbyEmployeesStateInsuranceCorporationtopersonsgovernedundertheEmployees
InsuranceAct,1948(34of1948)
37.Servicesbywayoftransferofagoingconcern,asawholeoranindependentpartthereof
38.Servicesbywayofpublicconveniencessuchasprovisionoffacilitiesofbathroom,washrooms,
lavatories,urinalortoilets
39.Servicesbyagovernmentalauthoritybywayofanyactivityinrelationtoanyfunctionentrustedtoa
municipalityunderarticle243WoftheConstitution.
40.Definitions.Forthepurposeofthisnotification,unlessthecontextotherwiserequires,
(a)Advocatehasthemeaningassignedtoitinclause(a)ofsubsection(1)ofsection2oftheAdvocates
Act,1961(25of1961)
(b)appropriatedutymeansdutypayableonmanufactureorproductionunderaCentralActoraStateAct,
butshallnotincludeNilrateofdutyordutywhollyexempt
(c)arbitraltribunalhasthemeaningassignedtoitinclause(d)ofsection2oftheArbitrationand
ConciliationAct,1996(26of1996)
(d)authorisedmedicalpractitionermeansamedicalpractitionerregisteredwithanyofthecouncilsofthe
recognisedsystemofmedicinesestablishedorrecognizedbylawinIndiaandincludesamedical
professionalhavingtherequisitequalificationtopracticeinanyrecognisedsystemofmedicinesinIndiaas
peranylawforthetimebeinginforce
(e)authorisedpersonmeansanypersonwhoisappointedassucheitherbyastockbroker(including
tradingmember)orbyamemberofacommodityexchangeandwhoprovidesaccesstotradingplatformof
astockexchangeoracommodityexchangeasanagentofsuchstockbrokerormemberofacommodity
exchange
(f)auxiliaryeducationalservicesmeansanyservicesrelatingtoimpartinganyskill,knowledge,education
ordevelopmentofcoursecontentoranyotherknowledgeenhancementactivity,whetherforthestudents
orthefaculty,oranyotherserviceswhicheducationalinstitutionsordinarilycarryoutthemselvesbutmay
obtainasoutsourcedservicesfromanyotherperson,includingservicesrelatingtoadmissiontosuch
institution,conductofexamination,cateringforthestudentsunderanymiddaymealsschemesponsoredby
Government,ortransportationofstudents,facultyorstaffofsuchinstitution
(g)bankingcompanyhasthemeaningassignedtoitinclause(a)ofsection45AoftheReserveBankof
IndiaAct,1934(2of1934)
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(h)brandambassadormeansapersonengagedforpromotionormarketingofabrandofgoods,service,
propertyoractionableclaim,eventorendorsementofname,includingatradename,logoorhousemarkof
anyperson
(i)businessfacilitatororbusinesscorrespondentmeansanintermediaryappointedunderthebusiness
facilitatormodelorthebusinesscorrespondentmodelbyabankingcompanyoraninsurancecompany
undertheguidelinesissuedbyReserveBankofIndia
(j)clinicalestablishmentmeansahospital,nursinghome,clinic,sanatoriumoranyotherinstitutionby,
whatevernamecalled,thatoffersservicesorfacilitiesrequiringdiagnosisortreatmentorcareforillness,
injury,deformity,abnormalityorpregnancyinanyrecognisedsystemofmedicinesinIndia,oraplace
establishedasanindependententityorapartofanestablishmenttocarryoutdiagnosticorinvestigative
servicesofdiseases
(k)charitableactivitiesmeansactivitiesrelatingto
(i)publichealthbywayof
(a)careorcounselingof(i)terminallyillpersonsorpersonswithseverephysicalormentaldisability,(ii)
personsafflictedwithHIVorAIDS,or(iii)personsaddictedtoadependenceformingsubstancesuchas
narcoticsdrugsoralcoholor
(b)publicawarenessofpreventivehealth,familyplanningorpreventionofHIVinfection
(ii)advancementofreligionorspirituality
(iii)advancementofeducationalprogrammesorskilldevelopmentrelatingto,
(a)abandoned,orphanedorhomelesschildren
(b)physicallyormentallyabusedandtraumatizedpersons
(c)prisonersor
(d)personsovertheageof65yearsresidinginaruralarea
(iv)preservationofenvironmentincludingwatershed,forestsandwildlifeor
(v)advancementofanyotherobjectofgeneralpublicutilityuptoavalueof,
(a)eighteenlakhandseventyfivethousandrupeesfortheyear201213subjecttotheconditionthattotal
valueofsuchactivitieshadnotexceededtwentyfivelakhsrupeesduring201112
(b)twentyfivelakhrupeesinanyotherfinancialyearsubjecttotheconditionthattotalvalueofsuch
activitieshadnotexceededtwentyfivelakhsrupeesduringtheprecedingfinancialyear
(l)commodityexchangemeansanassociationasdefinedinsection2(j)andrecognizedundersection6of
theForwardContracts(Regulation)Act,1952(74of1952)
(m)contractcarriagehasthemeaningassignedtoitinclause(7)ofsection2oftheMotorVehiclesAct,
1988(59of1988)
(n)declaredtariffincludeschargesforallamenitiesprovidedintheunitofaccommodation(givenonrent
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forstay)likefurniture,airconditioner,refrigeratorsoranyotheramenities,butwithoutexcludingany
discountofferedonthepublishedchargesforsuchunit
(o)distributororsellingagenthasthemeaningassignedtotheminclause(c)oftherule2oftheLottery
(Regulation)Rules,2010notifiedbytheGovernmentofIndiaintheMinistryofHomeAffairs,publishedinthe
GazetteofIndia,Extraordinary,PartII,Section3,Subsection(i),videnumberG.S.R.278(E),datedthe1st
April,2010andshallincludedistributororsellingagentauthorisedbythelotteryorganisingState
(p)generalinsurancebusinesshasthemeaningassignedtoitinclause(g)ofsection3ofGeneral
InsuranceBusiness(Nationalisation)Act,1972(57of1972)
(q)generalpublicmeansthebodyofpeopleatlargesufficientlydefinedbysomecommonqualityofpublic
orimpersonalnature
(r)goodscarriagehasthemeaningassignedtoitinclause(14)ofsection2oftheMotorVehiclesAct,
1988(59of1988)
(s)governmentalauthoritymeansaboard,oranauthorityoranyotherbodyestablishedwith90%ormore
participationbywayofequityorcontrolbyGovernmentandsetupbyanActoftheParliamentoraState
Legislaturetocarryoutanyfunctionentrustedtoamunicipalityunderarticle243WoftheConstitution
(t)healthcareservicesmeansanyservicebywayofdiagnosisortreatmentorcareforillness,injury,
deformity,abnormalityorpregnancyinanyrecognisedsystemofmedicinesinIndiaandincludesservicesby
wayoftransportationofthepatienttoandfromaclinicalestablishment,butdoesnotincludehairtransplant
orcosmeticorplasticsurgery,exceptwhenundertakentorestoreortoreconstructanatomyorfunctionsof
bodyaffectedduetocongenitaldefects,developmentalabnormalities,injuryortrauma
(u)incubateemeansanentrepreneurlocatedwithinthepremisesofaTechnologyBusinessIncubator
(TBI)orScienceandTechnologyEntrepreneurshipPark(STEP)recognisedbytheNationalScienceand
TechnologyEntrepreneurshipDevelopmentBoard(NSTEDB)oftheDepartmentofScienceandTechnology,
GovernmentofIndiaandwhohasenteredintoanagreementwiththeTBIortheSTEPtoenablehimselfto
developandproducehitechandinnovativeproducts
(v)insurancecompanymeansacompanycarryingonlifeinsurancebusinessorgeneralinsurance
business
(w)legalservicemeansanyserviceprovidedinrelationtoadvice,consultancyorassistanceinanybranch
oflaw,inanymannerandincludesrepresentationalservicesbeforeanycourt,tribunalorauthority
(x)lifeinsurancebusinesshasthemeaningassignedtoitinclause(11)ofsection2oftheInsuranceAct,
1938(4of1938)
(y)originalworksmeanshasthemeaningassignedtoitinRule2AoftheServiceTax(Determinationof
Value)Rules,2006
(z)principalmanufacturermeansanypersonwhogetsgoodsmanufacturedorprocessedonhisaccount
fromanotherperson
(za)recognizedsportsbodymeans(i)theIndianOlympicAssociation,(ii)SportsAuthorityofIndia,(iii)a
nationalsportsfederationrecognisedbytheMinistryofSportsandYouthAffairsoftheCentralGovernment,
anditsaffiliatefederations,(iv)nationalsportspromotionorganisationsrecognisedbytheMinistryofSports
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andYouthAffairsoftheCentralGovernment,(v)theInternationalOlympicAssociationorafederation
recognisedbytheInternationalOlympicAssociationor(vi)afederationorabodywhichregulatesasportat
internationallevelanditsaffiliatedfederationsorbodiesregulatingasportinIndia
(zb)religiousplacemeansaplacewhichisprimarilymeantforconductofprayersorworshippertainingto
areligion,meditation,orspirituality
(zc)residentialcomplexmeansanycomplexcomprisingofabuildingorbuildings,havingmorethanone
singleresidentialunit
(zd)ruralareameanstheareacomprisedinavillageasdefinedinlandrevenuerecords,excluding
theareaunderanymunicipalcommittee,municipalcorporation,townareacommittee,cantonmentboardor
notifiedareacommitteeor
anyareathatmaybenotifiedasanurbanareabytheCentralGovernmentoraStateGovernment
(ze)singleresidentialunitmeansaselfcontainedresidentialunitwhichisdesignedforuse,whollyor
principally,forresidentialpurposesforonefamily
(zf)specifiedinternationalorganizationmeansaninternationalorganizationdeclaredbytheCentral
Governmentinpursuanceofsection3oftheUnitedNations(PrivilegesandImmunities)Act,1947(46of
1947),towhichtheprovisionsoftheScheduletothesaidActapply
(zg)statetransportundertakinghasthemeaningassignedtoitinclause(42)ofsection2oftheMotor
VehiclesAct,1988(59of1988)
(zh)subbrokerhasthemeaningassignedtoitinsubclause(gc)ofclause2oftheSecuritiesand
ExchangeBoardofIndia(StockBrokersandSubbrokers)Regulations,1992
(zi)tradeunionhasthemeaningassignedtoitinclause(h)ofsection2oftheTradeUnionsAct,1926(16
of1926).
3.Thisnotificationshallcomeintoforceonthe1 stdayofJuly,2012.
[F.No.334/1/2012TRU]
(RajkumarDigvijay)
UnderSecretarytotheGovernmentofIndia

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