The document discusses various exemptions under service tax in India as per the Mega Exemption Notification No. 25/2012 dated 20th June 2012. It covers 7 key segments where exemptions are provided including services provided to international organizations, healthcare services, charitable/religious services, arbitral tribunal and legal services, services related to art and culture, educational services, and services related to skill development and sports activities. It provides details of specific services exempted under each segment along with example questions and answers to illustrate the exemptions.

1. EXEMPTIONS UNDER SERVICE TAX
(FINANCE ACT 1994)
Presented by : Keshav Garg
(B. Com, CA, CS, ISA (ICAI))
+91 9888 090 008
cakeshavgarg@gmail.com

2. MEGA EXEMPTION NOTIFICATION NO:
25/2012 DATED 20.06.2012
Different Segments of Mega Notification
1. Services Provided to International Organization.
2. Services Related to Health care Sector
3. Charitable and Religious Services
4. Arbitral Tribunal and Legal Services
5. Services Related to Art & Culture
6. Services Related to Educational Sector.
7. Services Related to Skill & Sports Activity.

3. Q: What is the notification
number and date of mega
exemption under service tax ?
a) 25/2012 dated 20.06.2012
b) 26/2012 dated 01.07.2012
c) 33/2012 dated 01.10.2012
d) 25/2012 dated 01.07.2012

4. SERVICES RELATED TO HEALTHCARE SECTOR
1. (i) Health care services by a clinical establishment, an authorized
medical practitioner or para-medics.
(ii) Services Provided by way of transportation of a patient in an
ambulance, other than those specified in (i) above. (Entry No: 2)
2. Services Provided by cord blood banks by way of preservation of stem
cells or any other service relation to such preservation. (Entry No: 2A)
3. 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 process incidental thereto. (Entry
No: 2B)
4. Services by veterinary clinic in relation to health care of animals or
birds. (Entry No: 3)

5. Q: Who amongst the following is
covered under para medics?
a) MBBS Doctor
b) A Dentist
c) Nurses
d)None of the above.

6. SERVICES RELATED TO INTERNATIONAL
ORGANIZATIONS
1. Services Provided TO the United Nations OR a SPECIFIED
International Organization. (ENTRY NO. 1)

7. CHARITABLE OR RELIGIOUS SERVICES
1. Services by an entity registered under section 12AA of Income Tax Act
1961 by way of charitable activities. (Entry No: 4)
2. Services by a person by way of:
(a) renting of precincts of a religious place meant for general public;
(b) conduct of any religious ceremony. (Entry No: 5)
3. Services by a specified organization in respect of a religious pilgrimage
facilitated by the Ministry of External Affairs of Government of India,
under bilateral agreement. (Entry No: 5A)

8. Q: Are services provided by a
priest to solemnize wedding of
Hindu couple is chargeable to
service tax or not?
a) Yes b) No

9. ARBITRAL TRIBUNAL AND LEGAL SERVICES
1. Services provided by:
(a) an arbitral tribunal to –
(i) any person other than a business entity; or
(ii) a business entity with a turnover UPTO Rs. Ten lakhs in
preceding financial year.
(b)an individual as an advocate or a partnership firm of advocates by way
of legal services to:
(i) an advocate or partnership firm of advocates providing legal
services
(ii) any person other than business entity
(iii) a business entity with a turnover upto Rs. 10 lakhs in preceeding
financial year.
(c) person represented on an arbitral tribunal to an arbitral tribunal.
(Entry No: 6)

10. Q: Mr. X, a lawyer gave a legal
consultancy worth Rs. 15 lakhs to
Mr. A, he is liable to pay service tax
on which of the following.
a) Rs. 5 lakhs
b) Rs. 15 lakhs
c) Rs. 10 lakhs
d) He is not liable to pay.

11. SERVICES RELATED TO ART & CULTURE
1. Services by way of training or coaching in recreational
activities relating to arts, culture or sports. (ENTRY NO. 8)

12. SERVICES RELATED TO EDUCATIONAL SECTOR
1. Services provided –
(a) by an educational institution to its students, faculty and
staff;
(b) to an educational institution by way of:
(i) transportation of students, faculty and staff;
(ii) catering, including any mid day meals scheme
sponsored by the Government;
(iii) security or clearing or house keeping services
performed in such educational institution;
(iv) services related to admission to, or conduct of
examination of such institution.(ENTRY NO. 9)

13. Q: Black Commandos (P) Ltd.
Provides security services to St.
Stephens School at an annual
fees of Rs. 8 lakhs. The company
wants to know whether it is
liable to pay service tax, if yes,
on how much amount?

14. SERVICES RELATED TO SKILL AND SPORTS ACTIVITY
1. Any Services provided by :
(i) the National Skill Development Corporation set up by the
Government of India;
(ii) a Sector Skill Council approved by the National Skill
Development Corporation;
(iii) as assessment agency approved by the Sector Skill council or
National Skill Development Corporation;
(iv) a training partner approved by the National Development
Corporation or the sector skill council. (Entry No: 9A)
2. Services provided to a recognised sports body by:
(a) an individual as a player, referee, umpire etc. for participation
in sporting event organized by recognized body
(b) another recognised sports body (Entry No: 10)

15. Q: Mr. Sachin Tendulkar provides
coaching to students of M/s ABC
Cricket Coaching Club for
Rs. 1 crore. You are his financial
consultant. He request you to help
him, whether he is liable to pay
service tax. If yes, at which amount.
If No, he wants to know the entry
number wide which he is
exempted from paying service tax.

16. THANK YOU
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CA. Keshav Garg
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E-mail: mygst.mytax@gmail.com
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