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Date 1-Mar-2015 Issuing Authority Service Tax
Notification Number 06/2015 Authority Type Notification
Subject Seeks to amend notification No. 25/2012-Service Tax, dated 20th June 2012, so as to amend certain existing entries granting exemption on specified services and inserting new entries for granting exemption from service tax on specified services.



[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,

SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

New Delhi, the 1st March, 2015

NOTIFICATION No. 06/2015-Service Tax,

G.S.R.….(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 (Department of Revenue) No.25/2012-

Service Tax, dated the 20thJune, 2012, published in the Gazette of India, Extraordinary, Part II,

Section 3, Sub-section (i) vide number G.S.R. 467 (E), dated the 20thJune, 2012, namely:-

1. In the said notification,-

(i)for entry 2, the following entry shall be substituted, namely,-

“2. (i) Health care services by a clinical establishment, an authorised 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;”;

(ii)inentry 12, items (a), (c) and (f) shall be omitted;

(iii) in entry 14, in item (a), the words “an airport, port or” shall be omitted;

(iv) forentry 16, the following entry shall be substituted, namely:-

“16. Services by an artist by 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 food grain including flours, pulses and rice;";

(vi) in entry 21, for item (d), the following item shall be substituted, namely:-

"(d) milk, salt and food grain including flours, pulses and rice;";

(vii)in entry 26A, after item (c), the following item shall be inserted, namely-

“(d) Varishtha Pension BimaYojana;”;

(viii)in entry 29, items (c), (d) and (e) shall be omitted;

(ix) in entry 30, in item (c), for the words “any goods”, the words “any goods excluding

alcoholic liquors for human consumption,” shall be substituted with effect from such date

as the Central Government may, by notification in the Official Gazette, appoint;

(x)entry 32 shall be omitted;

(xi) after entry 42, the following entries shall be inserted, namely,-

“43. Services by operator ofCommon Effluent Treatment Plantby 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 toa museum,national park, wildlife sanctuary,

tiger reserve or zoo;

46. Service provided by way of exhibition of movie by anexhibitor to the

distributor or an association of persons consisting of theexhibitor as one of

its members;”;

(xii) after entry 46 so inserted, the following entry shall be inserted with effect from

such date as the Central Government may, by notification in the Official Gazette, appoint,

namely:-

“47.Services by way of right to admission to,-

(i) exhibition of cinematographic film, circus, dance, or theatrical

performance including drama or ballet;

(ii) recognised sporting event;



(iii) award function, concert, pageant, musical performanceorany sporting

event other than a recognised sporting event, where the consideration

for admission is not more thanRs 500 per person.”.

2. In the said notification, in paragraph 2 relating to Definitions,-

(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 TheWild 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, appoint, namely:-

‘(zab) “recognised sporting event” means any sporting event,-

(i) organised by a recognised sports body where the participating team or

individual represent any district, state, zone or country;

(ii) covered under entry 11.’;

(c) for the clause (zi), the following clauses shall be substituted, namely:-

‘(zi) “tiger reserve” has the meaning assigned to it in clause (e) of section 38K of

the Wild Life (Protection) Act, 1972 (53 of 1972);

(zj) “trade union” hasthe meaning assigned to it in clause (h) of section 2 of the

Trade Unions Act, 1926 (16 of 1926);

(zk) “wildlife sanctuary” means sanctuary as defined in the clause (26) of the

section 2 of The Wild Life (Protection) Act, 1972 (53 of 1972);

(zl) “zoo”has the meaning assigned to it in the clause (39) of the section 2 of the

Wild Life (Protection) Act, 1972 (53 of 1972).’.

3. Save as otherwise provided in this notification, this notification shall come into force on

the 1st of April, 2015.

[F. No.334/5/2015 -TRU]

(Akshay Joshi)

Under Secretary to the Government of India

Note:-The principal notification was published in the Gazette of India, Extraordinary, by

notification No. 25/2012 - Service Tax, dated the 20thJune, 2012, vide number G.S.R. 467 (E),

dated the 20thJune, 2012 and last amended vide notification No.17/2014 - Service Tax, dated the

20th August, 2014 vide number G.S.R. 598((E), dated the 20th August, 2014.

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