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INDEX
Sr. No. Particulars Page No.
1. Service tax Mega Exemption 2-15
2. Valuation of Taxable Services 16-25
3. Case Laws 26-34
4. Webliography 35
2
SERVICE TAX MEGA EXEMPTION
(Notification No.25/2012-ST dated 20-06-2012)
In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32
of 1994) (hereinafter referred to as the said Act) and in supersession of notification number
12/2012- Service Tax, dated the 17th March, 2012, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 210(E), dated the 17th March,
2012, the Central Government, being satisfied that it is necessary in the public interest so to do,
hereby exempts the following taxable services from the whole of the service tax leviable thereon
under section 66B of the said Act.
The services newly given exemption vide Notification No. 6/2015 will come effect from
01.03.2015. The list of services that are coming mega exemption as on date is furnished as below:
Sr.
No. Services Covered Under Mega Exemption Notification
1 Services provided to the United Nations or a specified international organization;
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;
2A Services provided by cord blood banks by way of preservation of stem cells or any
other
service in relation to such preservation;
2B
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 processes incidental thereto;
3 Services by a veterinary clinic in relation to health care of animals or birds;
4 Services by an entity registered under section 12AA of the Income Tax Act, 1961
(43 of 1961) by way of charitable activities;
3
5
Services by a person by way of-
(a) renting of precincts of a religious place meant for general public; or
(b) conduct of any religious ceremony;
5A
Services by a specified organisation in respect of a religious pilgrimage facilitated
by the Ministry of External Affairs of the Government of India, under bilateral
arrangement;
6
Services provided by:
(a) 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
financial year; (As Substituted with effect from 1st day of April, 2016)
(b) a partnership firm of advocates or an individual as an advocate other than a senior
advocate, by way of legal services to:
(i) an advocate or partnership firm of advocates providing legal services;
(ii) any person other than a business entity; or
(iii) a business entity with a turnover up to rupees ten lakh in the preceding
financial year; or
Senior advocate‟ has the meaning assigned to it in section 16 of the Advocates
Act, 1961 (25 of 1961);
(As Substituted with effect from 1st day of April, 2016)
(c) a senior advocate by way of legal services to a person other than a person
ordinarily carrying out any activity relating to industry, commerce or any other
business or profession
7 Omitted
8 Services by way of training or coaching in recreational activities relating to arts,
culture or sports;
4
9
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 cleaning or house-keeping services performed in such
educational institution;
(iv) services relating to admission to, or conduct of examination by,
such institution;
“educational institution” means an institution providing services by way of:
(i) pre-school education and education up to higher secondary school
or equivalent;
(ii) education as a part of a curriculum for obtaining a qualification
recognised by any law for the time being in force;
(iii) education as a part of an approved vocational education course;
( with effect from such date on which the Finance Bill, 2016 receives assent of
the President of India)
“approved vocational education course” means, –
(i) a course run by an industrial training institute or an industrial training
centre affiliated to the National Council for Vocational Training or State
Council for Vocational Training offering courses in designated trades
notified under the Apprentices Act, 1961 (52 of 1961); or
(ii) a Modular Employable Skill Course, approved by the National
Council of Vocational Training, run by a person registered with the
Directorate General of Training, Ministry of Skill Development and
Entrepreneurship;‟
( with effect from such date on which the Finance Bill, 2016 receives
assent of the President of India)
5
9A
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) an assessment agency approved by the Sector Skill Council or the National
Skill Development Corporation;
(iv) a training partner approved by the National Skill Development Corporation or
the Sector Skill Council in relation to:
(a) the National Skill Development Programme implemented by the National
Skill Development Corporation; or
(b) a vocational skill development course under the National Skill Certification
and Monetary Reward Scheme; or
(c) any other Scheme implemented by the National Skill Development Corporation.
9B
Services provided by the Indian Institutes of Management, as per the guidelines of the
Central Government, to their students, by way of the following educational
programmes, except Executive Development Programme:
(a) two-year full time residential Post Graduate Programmes in Management for
the Post Graduate Diploma in Management, to which admissions are made on the
basis of Common Admission Test (CAT), conducted by Indian Institute of
Management;
(b) fellow programme in Management;
(c) five years integrated programme in Management.
9c
Services of assessing bodies empanelled centrally by Directorate General of Training,
Ministry of Skill Development and Entrepreneurship by way of assessments under
Skill Development Initiative (SDI) Scheme
9D
Services provided by training providers (Project implementation agencies) under
Deen
6
Dayal Upadhyaya Grameen Kaushalya Yojana under the Ministry of Rural
Development by way of offering skill or vocational training courses certified by
National Council For Vocational Training
10
Services provided to a recognised sports body by:
(a) an individual as a player, referee, umpire, coach or team manager for
participation in a sporting event organized by a recognized sports body;
(b) another recognised sports body;
11
Services by way of sponsorship of sporting events organised, (a) by a national sports
federation, or its affiliated federations, where the participating teams or individuals
represent any district, State, zone or Country; (b) by Association of Indian
Universities, Inter-University Sports Board, School Games Federation of India, All
India Sports Council for the Deaf, Paralympic Committee of India or Special
Olympics Bharat; (c) by Central Civil Services Cultural and Sports Board; (d) as
part of national games, by Indian Olympic Association; or (e) under Panchayat
Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme;
12
Services provided to the Government, a local authority or a governmental authority
by way of construction, erection, commissioning, installation, completion, fitting
out, repair, maintenance, renovation, or alteration of – (a) Omitted (b) a historical
monument, archaeological site or remains of national importance, archaeological
excavation, or antiquity specified under the Ancient Monuments and Archaeological
Sites and Remains Act, 1958 (24 of 1958); (c) Omitted (d) canal, dam or other
irrigation works; (e) pipeline, conduit or plant for (i) water supply (ii) water
treatment, or (iii) sewerage treatment or disposal; (f) Omitted
12A
Services provided to the Government, a local authority or a governmental authority by
way of construction, erection, commissioning, installation, completion, fitting out,
repair, maintenance, renovation, or alteration of:
(a) a civil structure or any other original works meant predominantly for use other
than for commerce, industry, or any other business or profession;
(b) a structure meant predominantly for use as (i) an educational, (ii) a clinical,
7
or(iii) an art or cultural establishment; or
(c) a residential complex predominantly meant for self-use or the use of their
employees or other persons specified in the Explanation 1 to clause (44) of section
65 B of the said Act;
under a contract which had been entered into prior to the 1st March, 2015 and on
which appropriate stamp duty, where applicable, had been paid prior to such date:
provided that nothing contained in this entry shall apply on or after the 1st April,
2020;
13
Services provided by way of construction, erection, commissioning, installation,
completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a road,
bridge, tunnel, or terminal for road transportation for use by general public; (b) a civil
structure or any other original works pertaining to a scheme under Jawaharlal Nehru
National Urban Renewal Mission or Rajiv Awaas Yojana; (ba) a civil structure or
any other original works pertaining to the „In-situ rehabilitation of existing slum
dwellers using land as a resource through private participation‟under the Housing
for All (Urban) Mission!Pradhan Mantri Awas Yojana, only for existing slum
dwellers. (with effect from 1st March, 2016) (bb) a civil structure or any other
original works pertaining to the
„Beneficiary-led individual house construction/ enhancement under the Housing for
All (Urban) Mission/Pradhan Mantri Awas Yojana; (with effect from 1st March,
2016) (c) a building owned by an entity registered under section 12 AA of the
Income tax Act, 1961(43 of 1961) and meant predominantly for religious use by
general public; (d) a pollution control or effluent treatment plant, except located as a
part of a factory; or a structure meant for funeral, burial or cremation of deceased;
Services by way of construction, erection, commissioning, or installation of original
works pertaining to, (As substituted with effect from 1st March, 2016)
(a) railways, excluding monorail and metro;
Explanation: The services by way of construction, erection, commissioning or
installation of original works pertaining to monorail or metro, where contracts were
entered into before 1st March, 2016, on which appropriate stamp duty, was paid,
8
14
shall remain exempt. (b) a single residential unit otherwise than as a part of a
residential complex; (c) low- cost houses up to a carpet area of 60 square metres per
house in a housing project approved by competent authority empowered under the
„Scheme of Affordable Housing in Partnership‟ framed by the Ministry of Housing
and Urban Poverty Alleviation, Government of India; (with effect from 1st March,
2016)
(ca) low cost houses up to a carpet area of 60 square metres per house in a housing
project approved by the competent authority under: (i) the “Affordable Housing in
Partnership” component of the Housing for All (Urban) Mission!Pradhan Mantri
Awas Yojana; (ii) any housing scheme of a State Government. (d) post- harvest
storage infrastructure for agricultural produce including cold storages for such
purposes; or (e) mechanised food grain handling system, machinery or equipment
for units processing agricultural produce as food stuff excluding alcoholic
beverages;
14A
Services by way of construction, erection, commissioning, or installation of original
works pertaining to an airport or port provided under a contract which had been
entered into prior to 1st March, 2015 and on which appropriate stamp duty, where
applicable, had been paid prior to such date: provided that Ministry of Civil Aviation
or the Ministry of Shipping in the Government of India, as the case may be, certifies
that the contract had been entered into before the 1st March, 2015: provided further
that nothing contained in this entry shall apply on or after the 1st April, 2020;
15
Services provided by way of temporary transfer or permitting the use or enjoyment of
a
copyright, (a) covered under clause (a) of sub-section (1) of section 13 of the
Copyright Act, 1957 (14 of 1957), relating to original literary, dramatic, musical or
artistic works; or (b) of cinematograph films for exhibition in a cinema hall or
cinema theatre;
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 and fifty thousand rupees: Provided that the exemption shall not
9
apply to service provided by such artist as a brand ambassador. (Rs. One Lakh Been
substituted by Rs. 1.50 Lakh wef 01.04.2016)
17 Services by way of collecting or providing news by an independent journalist, Press
Trust of India or United News of India;
18
Services by a hotel, inn, guest house, club or campsite, by whatever name called, for
residential or lodging purposes, having declared tariff of a unit of accommodation
below one thousand rupees per day or equivalent;
19
Services provided in relation to serving of food or beverages by a restaurant,
eating joint or a mess, other than those having the facility of air-conditioning or
central air- heating in any part of the establishment, at any time during the year;
19A
Services provided in relation to serving of food or beverages by a canteen maintained
in
a factory covered under the Factories Act, 1948 (63 of 1948), having the facility of
air- conditioning or central air-heating at any time during the year.
20
Services by way of transportation by rail or a vessel from one place in India to
another of the following goods – (a) Omitted (b) relief materials meant for victims
of natural or man-made disasters, calamities, accidents or mishap; (c) defence or
military equipment; (d) Omitted (e) Omitted (f) newspaper or magazines registered
with the Registrar of Newspapers; (g) railway equipment or materials; (h)
agricultural produce;
(i) milk, salt and food grain including flours, pulses and rice; (j) chemical fertilizer,
organic manure and oil cakes; (k) cotton, ginned or baled.
21
Services provided by a goods transport agency, by way of transport in a goods
carriage
of, (a) agricultural produce; (b) goods, where gross amount charged for the
transportation of goods on a consignment transported in a single carriage does not
exceed one thousand five hundred rupees; (c) goods, where gross amount charged
for transportation of all such goods for a single consignee does not exceed rupees
seven hundred fifty; (d) milk, salt and food grain including flours, pulses and; (e)
chemical fertilizer, organic manure and oil cakes; (f) newspaper or magazines
registered with the Registrar of Newspapers; (g) relief materials meant for victims of
10
natural or man- made disasters, calamities, accidents or mishap; or (h) defence or
military equipment;
(i) cotton, ginned or baled.
22
Services by way of giving on hire – (a) to a state transport undertaking, a motor
vehicle
meant to carry more than twelve passengers; or (b) to a goods transport agency, a
means of transportation of goods;
23
Transport of passengers, with or without accompanied belongings, by – (a) air,
embarking from or terminating in an airport located in the state of Arunachal
Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at
Bagdogra located in West Bengal; (b) non-air-conditioned contract carriage other
than radio taxi, for transportation of passengers, excluding tourism, conducted tour,
charter or hire; or; bb) stage carriage other than air-conditioned stage carriage;
(with effect from 1st June 2016) Omitted With effect from 1st day of April, 2016
24 Omitted
25
Services provided to Government, a local authority or a governmental authority by
way
of:
(a) water supply, public health, sanitation conservancy, solid waste management
or slum improvement and up-gradation; or;
(b) repair or maintenance of a vessel
26
Services of general insurance business provided under following schemes – (a) Hut
Insurance Scheme; (b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna
(earlier known as Integrated Rural Development Programme); (c) Scheme for
Insurance of Tribals;(d) Janata Personal Accident Policy and Gramin Accident
Policy; (e) Group Personal Accident Policy for Self-Employed Women; (f)
Agricultural Pumpset and Failed Well Insurance;(g) premia collected on export
credit insurance; (h) Weather Based Crop Insurance Scheme or the Modified
National Agricultural Insurance Scheme, approved by the Government of India and
implemented by the Ministry of Agriculture; (i) Jan Arogya Bima Policy; (j)
11
National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana); (k) Pilot
Scheme on Seed Crop Insurance; (l) Central Sector Scheme on Cattle Insurance; (m)
Universal Health Insurance Scheme; (n) Rashtriya Swasthya Bima Yojana; or (o)
Coconut Palm Insurance Scheme; (p) Pradhan Mantri Suraksha Bima Yojna (q)
Niramaya‟ Health Insurance Scheme implemented by Trust constituted under the
provisions of the National Trust for the Welfare of Persons with Autism, Cerebral
Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999). (with
effect from 1st April, 2016)
26A
Services of life insurance business provided under following schemes:
(a) Janashree Bima Yojana (JBY); or
(b) Aam Aadmi Bima Yojana (AABY);
(c) life micro-insurance product as approved by the Insurance Regulatory and
Development Authority, having maximum amount of cover of fifty thousand
rupees;
(d) Varishtha Pension Bima Yojana;
(e) Pradhan Mantri Jeevan Jyoti Bima Yojana;
(f) Pradhan Mantri Jan Dhan Yogana
26B 26B Services by way of collection of contribution under Atal Pension Yojana (APY)
26C
Services of life insurance business provided by way of annuity under the National
Pension System regulated by Pension Fund Regulatory and Development Authority
of India (PFRDA) under the Pension Fund Regulatory And Development Authority
Act, 2013 (23 of 2013)
27
Services provided by an incubatee up to a total turnover of fifty lakh rupees in a
financial year subject to the following conditions, namely:
(a) the total turnover had not exceeded fifty lakh rupees during the preceding
financial year; and
(b) a period of three years has not been elapsed from the date of entering into an
agreement as an incubatee;
Service by an unincorporated body or a non-profit entity registered under any law
12
28
for the time being in force, to its own members by way of reimbursement of
charges or share of contribution:
(a) as a trade union;
(b) for the provision of carrying out any activity which is exempt from the levy
of service tax; or
(c) up to an amount of five thousand rupees per month per member for sourcing of
goods or services from a third person for the common use of its members in a
housing society or a residential complex;
29
Services by the following persons in respective capacities – (a) sub-broker or an
authorised person to a stock broker; (b) authorised person to a member of a
commodity exchange; (c) Omitted (d) Omitted (e) Omitted (f) selling agent or a
distributer of SIM cards or recharge coupon vouchers; (g) business facilitator or a
business correspondent to a banking company with respect to a Basic Savings Bank
Deposit Account covered by Pradhan Mantri Jan Dhan Yojana in the banking
company‟s rural area branch, by way of account opening, cash deposits, cash
withdrawals, obtaining e-life certificate, Aadhar seeding; Basic Savings Bank
Deposit Account means a Basic Savings Bank Deposit Account opened under the
guidelines issued by Reserve Bank of India relating thereto. (ga) any person as an
intermediary to a business facilitator or a business correspondent with respect to
services mentioned in clause (g); (gb) business facilitator or a business
correspondent to an insurance company in a rural area; (h) sub-contractor providing
services by way of works contract to another contractor providing works contract
services which are exempt;
30
Carrying out an intermediate production process as job work in relation to (a)
agriculture, printing or textile processing; (b) cut and polished diamonds and
gemstones; or plain and studded jewellery of gold and other precious metals, falling
under Chapter 71 of the Central Excise Tariff Act ,1985 (5 of 1986); (c) any goods
excluding alcoholic liquors for human consumption, on which appropriate duty is
payable by the principal manufacturer; or (d) processes of electroplating, zinc
plating, anodizing, heat treatment, powder coating, painting including spray painting
13
or auto black, during the course of manufacture of parts of cycles or sewing
machines upto an aggregate value of taxable service of the specified processes of one
hundred and fifty lakh rupees in a financial year subject to the condition that such
aggregate value had not exceeded one hundred and fifty lakh rupees during the
preceding financial year;
31 Services by an organiser to any person in respect of a business exhibition held outside
India;
32 Omitted
33 Services by way of slaughtering of animals;
34
Services received from a provider of service located in a non- taxable territory by (a)
Government, a local authority, a governmental authority or an individual in relation to
any purpose other than commerce, industry or any other business or profession; (b) an
entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) for the
purposes of providing charitable activities; or (c) a person located in a non-taxable
territory;
35 Services of public libraries by way of lending of books, publications or any other
knowledge- enhancing content or material;
36 Services by Employees‟ State Insurance Corporation to persons governed under the
Employees‟ Insurance Act, 1948 (34 of 1948);
37 Services by way of transfer of a going concern, as a whole or an independent part
thereof;
38 Services by way of public conveniences such as provision of facilities of bathroom,
washrooms, lavatories, urinal or toilets;
39 Services by a governmental authority by way of any activity in relation to any
function entrusted to a municipality under article 243 W of the Constitution.
40 Services by way of loading, unloading, packing, storage or warehousing of rice,
cotton,
ginned or baled;
41 Services received by the Reserve Bank of India, from outside India in relation to
management of foreign exchange reserves;
14
42 Services provided by a tour operator to a foreign tourist in relation to a tour conducted
wholly outside India.
43 Services by operator of Common Effluent Treatment Plant by 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 to a museum, national park, wildlife sanctuary, tiger
reserve or zoo;
46 Service provided by way of exhibition of movie by an exhibitor to the distributor or
an
association of persons consisting of the exhibitor as one of its members;
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 performance or any sporting
event other than a recognised sporting event, where the consideration for admission
is not more than Rs 500 per person.
48 (48) Services provided by Government or a local authority to a business entity with a
turnover up to rupees ten lakh in the preceding financial year.
49 (With effect from 1st day of April, 2016)
Services provided by Employees‟ Provident Fund Organisation (EPFO) to persons
governed under the Employees‟ Provident Funds and Miscellaneous Provisions Act,
1952 (19 of 1952)
50 (With effect from 1st day of April, 2016)
Services provided by Insurance Regulatory and Development Authority of India
(IRDA) to insurers under the Insurance Regulatory and Development Authority of
India Act, 1999 (41 of 1999)
51 (With effect from 1st day of April, 2016)
Services provided by Securities and Exchange Board of India (SEBI) set up under the
Securities and Exchange Board of India Act, 1992 (15 of 1992) by way of protecting
15
the interests of investors in securities and to promote the development of, and to
regulate, the securities market.
52 (With effect from 1st day of April, 2016)
Services provided by National Centre for Cold Chain Development under
Ministry of Agriculture, Cooperation and Farmer’s Welfare by way of cold
chain knowledge dissemination
53 (Inserted with effect from 1st June 2016)
Services by way of transportation of goods by an aircraft from a place outside India
upto the customs station of clearance in India.
54 Services provided by Government or a local authority to another Government or local
authority:
Provided that nothing contained in this entry shall apply to services specified in
sub- clauses (i),(ii) and (iii) of clause (a) of section 66D of the Finance Act, 1994.
55 Services provided by Government or a local authority by way of issuance of passport,
visa, driving licence, birth certificate or death certificate;
16
VALUATION OF TAXABLE SERVICE
Valuation of taxable services for charging service tax is governed by section 67 of Finance Act
1994 and Service Tax (Determination of Value) Rules, 2006 notified vide Notification No
12/2006-ST dated 19.4.2006 and subsequent amendments. The new valuation provisions are
effective from 18th April, 2006.
Changes made by the Finance Act, 2006
W.e.f. 18.4.2006, by Finance Act, 2006, section 67 of the Finance Act, 1994 has been substituted
by a new section. Unlike the earlier system of valuation of taxable services based on gross
amount charged subject to some exclusions and inclusions, the new valuation norms provide for
a three tier valuation mechanism and for the first time in service tax legislation, provisions for
valuation of non-monetary consideration had been provided for. The valuation of services is now
done on three-fold as basis under –
i) Where the provision of service is for
consideration in money
Gross amount charged by the service
provider for such services provided or
to be provided
ii) Where the provision of service is for a
consideration not wholly or partly consisting
of money (i.e., partly in cash, partly in kind)
Amount of money with addition of
service tax, equivalent to the
consideration
iii) Where the provision of service is for a
consideration which is not ascertainable
Amount as may be determined in
prescribed manner
Meaning of Value
Rule 2 of Service Tax (Determination of Value) Rules, 2006 defines value as referred to in
Section 67 of the Finance Act, 2006 i.e., gross amount charged by the service provider for
taxable services provided or to be provided. When it is in money terms the consideration in
money would include any amount that is payable for the taxable services provided or to be
provided. The terms- consideration, money and gross amount charged have been defined by way
of explanation to Section 67.
17
Meaning of consideration, money and gross amount for the purpose of valuation of taxable
services
Under service tax provisions, 'Consideration' has been explained to include any amount that is
payable for the taxable services provided or to be provided. It means any amount that is payable
i.e., past present and future liability, all are included. Also services may have already been
rendered, being rendered or to be rendered in future. Amount payable, whether paid or not or
whether recovered or not shall be included in 'consideration'.
Money has bee defined to include all forms of money except the currency that is held for its
numismatic value. It will include any -
• currency
• cheques
• promissory notes
• letter of credit
• draft
• pay orders
• traveller's cheque
• money order
• postal remittance (order)
• other similar instrument.
Any other similar instrument is a residual entry which will cover all types of bills of exchange,
hundi, cash in transit etc., but not goods for value of money.
Gross amount charged has been defined to include payments by way of -
• cheque
• credit card
• deduction from account
• any form of payment by issue of credit notes or debit notes and book adjustments
•
18
Gross amount inclusive of service tax
Section 67(2) provides that where the gross amount charged by the service provider for the
taxable services provided or to be provided is inclusive of service tax payable, the value of
taxable service in such case shall be the amount as with the addition of service tax payable, is
equal to the gross amount charged.
Value of taxable service where the consideration is not wholly or partly in money
Under Rule 3, value of taxable service is determined in cases where consideration is not wholly
or partly in money terms, i.e., part of it is in cash and part of it is otherwise than for cash. In such
cases, value of taxable service shall be equivalent to the gross amount charged by service
provider in ordinary course of trade and gross amount charged will be the sole consideration.
Central Excise Officer shall have powers and right to satisfy himself about the accuracy of
information or documents presented for this purpose to him (Rule 4).
Taxable value where consideration is not ascertainable
Under Rule 3, it has been provided that where the taxable services provided are for a
consideration in money term but such consideration or value is not ascertainable, the value of
such services shall be determined by service provider as equivalent money value of such
consideration which shall in no case be less than the cost of providing such taxable service.
Value of works contract
Notification No. 29/2007-ST, dated 22-5-2007 has added Rule 2A in Valuation Rules for
determining the value of execution of works contracts w.e.f. 1-6-2007. The Works Contracts
(Composition Scheme for Payment of Service Tax) Rules, 2007 has also been notified vide
Notification No. 32/2007-ST, dated 22-5-2007 w.e.f. 1-6-2007 wherein service tax can be paid
@ 2 per cent composite rate (@ 4 per cent w.e.f. 1-3-2008).
According to Rule 2 A of Service Tax (Determinations of Value) Rules, 2006, valuation of
services involved in execution of works contracts shall be done as follows-
19
a) Value of works contract service determined shall be equivalent to the gross amount
charged for the works contract less the value of transfer of property in goods involved in
the execution of the said works contract.
b) Where Value Added Tax or sales tax, as the case may be, has been paid on the actual
value of transfer of property in goods involved in the execution of the works contract,
then such value adopted for the purposes of payment of Value Added Tax or sales tax, as
the case may be, shall be taken as the value of transfer of property in goods involved in
the execution of the said works contract for determining the value of works contract
service.
Exclusion and inclusion in gross value
The gross amount shall include and exclude as follows –
a) gross amount charged for the works contract shall not include Value Added Tax (VAT)
or sales tax, as the case may be, paid, if any, on transfer of property in goods involved in
the execution of the said works contract;
b) value of works contract service shall include, —
i. labor charges for execution of the works;
ii. amount paid to a sub-contractor for labour and services;
iii. charges for planning, designing and architect's fees;
iv. charges for obtaining on hire or otherwise, machinery and tools used for the execution of
the works contract;
v. cost of consumables such as water, electricity, fuel, used in the execution of the works
contract;
vi. cost of establishment of the contractor relatable to supply of labour and services;
vii. other similar expenses relatable to supply of labour and services; and
viii. profit earned by the service provider relatable to supply of labour and services;
Optional composition scheme for valuation of works contract
20
The Work Contract (Composition Scheme for Payment of Service Tax) Rules, 2007 has been
notified vide Notification No. 32/2007-ST dated 22.5.2007 w.e.f. 1st June 2007. CBEC (TRU)
has also clarified certain points vide letter dated 22.5.2007.
Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007 contains rules
for composition scheme which are effective from 1st June 2007 and are applicable only in
relation to works contracts services as defined in section 65(105)(zzzza) of the Finance Act,
1994 (as amended by Finance Act, 2007). Accordingly, service provider or person liable to pay
service tax has been given an option to discharge the service tax liability on the works contracts
equivalent to two percent of the gross amount charged for the works contract, instead of paying
at the normal rate of service tax on the gross value. In such scheme, the gross amount charged
will not include the amount of sales tax or value added tax paid on the transfer of property in
good involved in execution of works contracts. Once the option is exercised, it can not be
withdrawn subsequently for such works contract and Cenvat credit will not be available for
excise duty or cess paid on any inputs. However, Cenvat credit will be available in respect of
capital goods and input services. It should be kept in mind that the option to opt for composition
scheme should be given in writing to the Department prior to first payment of service tax in
respect of such works contract and once the option is exercised it can not be withdrawn during
the currency of the contract. Tax will have to be paid on the basis of composition scheme only.
Though no form has been prescribed to exercise the option, assessee may communicate the same
to the jurisdictional officers in writing by way of an application giving details of contract, service
tax registration etc. The composition scheme comes as a trade facilitation measure and for
administrative ease and convenience.
Vide Notification No. 7/2008-ST dated 1.3.2008, Rule 3(1) of Works Contract (Composition
Scheme for Payment of Service Tax) Rules, 2007 has been amended w.e.f. 1.3.2008 to enhance
the rate prescribed for optional scheme for payment of service tax for works contracts service
from 2 (two) percent to 4 (four) percent of the total value of contract excluding VAT amount.
The provider of taxable service who opts to pay service tax under these rules shall exercise such
option in respect of a works contract prior to payment of service tax in respect of the said works
contract and the option so exercised shall be applicable for the entire works contract and cannot
be withdrawn until the completion of the said works contract.
21
Rejection of the value.
Rule 5 provides powers to Central Excise Officer to reject the valuation done under Rule (3)
above. Rule (3) shall and does not restrict the powers of Central Excise Officer to question about
the accuracy of information furnished on documents presented for valuation. Central Excise
Officer shall be empowered to issue a notice to service provider to show cause why the value of
taxable service be notified, as specified in notice, where he is satisfied that value so determined
by the service receiver under Rule 3 is not in accordance with provisions of Act. He cannot
change the valuation unless notice is served on the service provider and show cause opportunity
given. After the reasonable opportunity has been given, he can determine the value of taxable
service under question for levy of service tax thereon.
Pure agent
A pure agent or agent shall be a person who satisfies the following conditions -
a) enters into a contractual agreement with his client (recipient of service) to act as an agent
of the client to incur expenditure or costs in the course of providing a taxable service;
b) neither intends not holds any title to the goods or services so provided as an agent of the
client;
c) never uses such goods or services provided; and
d) receives the actual amount incurred to procure such goods or services.
Circumstances for inclusion or exclusion of certain expenses or cost
Rule 5 deals with circumstances where certain costs or expenses could be excluded from or
added to value of taxable services. It has been provided that all expenses and costs incurred by
the service provider for providing the taxable services during the course of such service shall be
included as part of value of taxable services. In such cases, there will be no exemption or
abatement from service tax in respect of such costs or expenses. For example, cost of
consumables, office expenses, telephone expenses, rentals etc. However, where the service
provider incurs expenses and cost as a agent of service receiver, i.e., for or on behalf of the
22
service receiver (as a pure agent of the client), such costs or expenses shall be excluded from the
value of taxable services. For claiming such costs or expenses to be out of scope of value of
service, the service receiver should act as a pure agent or agent of the service receiver.
Conditions to be satisfied for certain expenses / costs for exclusion from value of taxable
service
Following conditions must be satisfied in respect of certain expenses or costs for exclusion from
the value of taxable service -
(i) the service provider acts as an agent of the recipient of service when he makes payment
to the third party for the goods or services procured;
(ii) the recipient of service receives and uses the goods or services so procured by the service
provider as an agent of the recipient of service;
(iii) the recipient of service is liable for making payment to the third party;
(iv) the recipient of service authorises the service provider to make the payment on his
behalf;
(v) the recipient of service knows that the goods and services for which payment has been
made by the service provider shall be provided by a third party;
(vi) the service provider's payment on the service recipient's behalf is indicated separately
when he invoices the recipient of service;
(vii) the service provider recovers from recipient of service only the actual amount he has
paid to the third party; and
(viii) the goods or services procured by service provider from third party as a pure agent of
recipient of service are in addition to the services he provides on his own account.
Inclusion in value of taxable service
Rule 6 deals with cases in which the commission, costs etc. shall be excluded from or included in
the value of taxable services. The Rule 6 would operate subject to provisions of Section 67.
23
The value of taxable services shall include the following -
(i) the aggregate of commission or brokerage charged by a broker on the sale or purchase of
securities including the commission or brokerage paid by the stock-broker to any sub-broker;
(ii) the adjustments made by the telegraph authority from any deposits made by the
subscriber at the time of application for telephone connection or pager or facsimile or telegraph
or telex or for leased circuit;
(iii) the amount of premium charged by the insurer from the policy holder,
(iv) the commission received by the air travel agent from the airline;
(v) the commission, fee or any other sum received by an actuary, or intermediary or
insurance intermediary or insurance agent from the insurer;
(vi) the reimbursement received by the authorised service station, from manufacturer for
carrying out any service of any motor car, light motor vehicle or two wheeled motor vehicle
manufactured by such manufacturer;
(vii) the commission or any amount received by the rail travel agent from the Railways or the
customer;
(viii) the remuneration or commission, by whatever name called, paid to such agent by the
client engaging such agent for the services provided by a clearing and forwarding agent to a
client rendering services of clearing and forwarding operations in any manner; and
(ix) the commission, fee or any other sum, by whatever name called, paid to such agent by
the insurer appointing such agent in relation to insurance auxiliary services provided by an
insurance agent.
Exclusion from value of taxable service
The value of taxable services shall exclude the following -
(i) initial deposit made by the subscriber at the time of application for telephone connection
or pager or facsimile (FAX) or telegraph or telex or for leased circuit;
(ii) the airfare collected by air travel agent in respect of service provided by him;
24
(iii) the rail fare collected by air travel agent in respect of service provided by him;
(iv) interest on loans.
Actual consideration as value of taxable service
According to Rule 7, in cases where the taxable services are provided by person from outside
India in India (Section 66A cases), the value of taxable services received shall be taken at such
amount as is equal to the actual consideration charged for the services so provided or to be
provided. This could, therefore, be taken as actual remittance made to service provider abroad.
Value where taxable service is provided from outside India
According to Rule 7 of Valuation Rules, in cases where the taxable services are provided
by person from outside India in India (Section 66A cases), the value of taxable services received
shall be taken at such amount as is equal to the actual consideration charged for the services so
provided or to be provided. This could, therefore, be taken as actual remittance made to service
provider
Applicability on book adjustments among associated enterprises
Finance Act, 2008 has amended section 67 so as to include any amount debited or
credited in the books of account within the scope of the term, 'gross amount charged' where
transaction of taxable service is with associated enterprises including transactions in suspense
account.
Transactions between associated enterprises would attract service tax even when there are only
entries in the books of accounts and no money is actually exchanged. With the amendment made
by Finance Act, 2008, associated enterprises will have to pay service tax on the basis of accruals
instead of actual cash inflow/outflow, though there is no system of tax on accrual basis in service
tax. For transactions between associated enterprises, any amounts debited or credited to books of
accounts would be the basis for levy of service tax as such book entries will be included in the
'gross amount charged'. Thus, for such enterprises, book adjustments will also become basis for
levy of service tax which was earlier based on actual receipts.
No service tax would be payable for such book adjustment where -
25
(a) transactions are not between associated enterprises.
(b) transactions does take place between associated enterprises but they do not relate to any
taxable service.
(c) associated enterprise does not render taxable services exceeding Rs. 10 lakh in aggregate,
i.e., falling under small service provider exemption scheme.
(a) Service is otherwise exempt under any rules, notifications etc.
26
CASE LAWS
2012 (2) ECS (177) (Tri-Mum)
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL
BENCH AT MUMBAI
COURT No. I
Space Age Associates Vs.
Commissioner of Central Excise, Pune III
Application No ST/St-1679/12 in Appeal No. ST/513/12
[Arising out of Order-in-Original No.53/P-III/ST/COMMR/2011-12 dated 21.03.2012 passed by
Commissioner of Central Excise, Pune III.]
Space Age Associates …Appellant
(Represented by: Mr
Anupam Dighe, Advocate)
Vs.
Commissioner of Central Excise, Respondent
Pune III (Represented by: Mr Shobha
Ram, Commissioner (A.R.))
CORAM:
Hon’ble Mr. S.S. Kang, Vice President
Hon’ble Mr. Sahab Singh, Member (Technical)
Date of Hearing: 12.09.2012 Date of Decision: 12.09.2012
ORDER No. S/1155/2012/CSTB/C-I
“In respect of the benefit of Notification No.1/2006-ST, the contention of the Revenue is that the
benefit of notification is available in case no credit has been availed, by the service provider. The
applicant availed credit. Hence the benefit of the notification is not available.” [Para 11]
27
“We find that the demand for the period i.e., 2009-10 which is within the normal period of
limitation comes to Rs.2,54,04,126/-. The benefit of the Notification claimed by the applicant is
not available, as the applicants are not fulfilling the conditions of the Notification.” [Para 14]
“In the present case, the admitted fact is that the applicants availed credit of service tax in respect
of the inputs service to the extent of about Rs.30 lakhs. In these circumstances, the applicants
have not made out a prima facie case for total waiver of the dues. Keeping in view the facts and
circumstance of the case, the applicants are directed to deposit Rs One Crore within eight weeks
and report compliance on 03.12.2012.” [Para 15]
Per S.S. Kang.
1.Applicants is filing this application for waiver of pre-deposit of service tax of Rs.6,35,71,242/-,
interest and penalties.
2.The applicants are providing taxable services under erection, commissioning and installation of
power stations to various Electricity Boards and also to other customers. Applicants are paying
service tax on 10% of the value of the material used in respect of the erection, commission or
installation where the service provider is the State Electricity Boards. Applicants are paying 15%
on the contract amount received from other customers.
3.The Revenue is demanding service tax after taking into consideration the gross amount
received in respect of the various contracts. The case of the Revenue is that the applicants
entered into contract regarding which applicant received lump sum amount as consideration of
the contract for erection, commissioning etc.
4.The demand is confirmed by invoking the extended period of limitation on the ground of
suppression of material facts with intent to evade payment of service tax.
5.The contention of the applicant is that the Revenue had taken into consideration, for
confirmation of demand, the balance-sheet figures which were on annual basis. The contention
of the applicants is that the applicants are also undertaking activity of trading which is reflected
in the balance sheet and the activity of trading is also held as liable to service tax.
6.In respect of the contracts which are in respect of erection, commissioning or installation, the
contention is that the applicants had supplied materials under the contract as per the details given
28
in the contract. Therefore, the cost of material is not to be taken into consideration for the
purpose of levy of service tax on erection, commissioning or installation charges in view of
Notification No. 12/2003-ST.
7.In the alternative, the contention of the applicant is that another Notification No. 1/2006- ST
provides abatement to the extent of 67% from the gross amount received in respect of taxable
service. It is also submitted that invocation of extended period is not sustainable as in the year
2009, the Revenue conducted audit and the audit party raised certain questions and also raised
certain demands of service tax, which were paid, in respect of the payment on Goods Transport
Service. As the detailed audit has been conducted and certain demands were made in the year
2009, therefore, confirmation of the demand now raised by issuing the Show Cause Notice dated
18.10.2010 for the period 2005-06 to 2009-2010 on the allegation of suppression with intent to
evade payment of service tax is not sustainable.
8.It is also submitted that cum-duty- tax benefit has not been allowed by the adjudicating
authority.
9.The Revenue relies upon the terms and conditions of the contract and submitted that as per the
terms and conditions of the contract, the applicants are receiving lump sum amount as
consideration for providing taxable service.
10.In respect of the benefit under Notification No. 12/2003-ST, the contention is that as per the
condition of the notification, the sale consideration of the goods under the contract are not to be
taken into consideration in case there is documentary proof specifically indicating the value of
the goods and material sold and no credit of duty paid on such inputs or materials sold has been
taken. In the present case, applicants failed to produce evidence regarding sale of goods and
material. Hence the benefit of Notification is not available.
11.In respect of the benefit of Notification No.1/2006-ST, the contention of the Revenue is that
the benefit of notification is available in case no credit has been availed, by the service provider.
The applicant availed credit. Hence the benefit of the notification is not available.
12.In respect of the time bar issue, the contention of the Revenue is that the applicant never
disclosed that the contract was for lump sum amount. Therefore, the extended period has been
rightly invoked.
29
13.We find that in the present case, there is no issue of taxability of the service. The issue is
regarding commutation of assessable value of the service. Applicants are paying 10%/15% of the
value of material used for providing service. The Revenue has taken the gross amount received
for providing taxable service. We find that in the present case the demand for the period 2005-06
to 2009-10 is confirmed by invoking the extended period by issuing a Show Cause Notice dated
18.10.2010. The audit was conducted in the year 2009 and the audit raised issue in respect of
Goods Transport Service and the applicants paid tax as per the objection raised by the audit. In
view of this, prima facie the applicants have a strong case on the issue of the time bar.
14.We find that the demand for the period i.e., 2009-10 which is within the normal period of
limitation comes to Rs.2,54,04,126/-. The benefit of the Notification claimed by the applicant is
not available, as the applicants are not fulfilling the conditions of the Notification. In respect of
the claim of the applicants regarding Notification No. 12/2003- ST, the value of the goods and
raw materials sold by the service provider to the recipient of the service are not to be taken into
consideration for the purpose of levy of tax subject to the condition that there is documentary
proof regarding sale of the goods and materials. In the present case, even before us, the
applicants had not produced evidence by way of invoices under which the goods were sold to the
service recipient.
15.In respect of the claim of the applicants of Notification No.1/2006-ST whereby erection,
commissioning and installation, the applicants are entitled for 67% of the contract value as
abatement in respect of the value of the materials, equipment, machinery sold during the course
of erection, commissioning or installation subject to the condition that the credit in respect of
duty paid on inputs/ capital goods or the Cenvat credit of service tax on input service has not
been taken. In the present case, the admitted fact is that the applicants availed credit of service
tax in respect of the inputs service to the extent of about Rs.30 lakhs. In these circumstances, the
applicants have not made out a prima facie case for total waiver of the dues. Keeping in view the
facts and circumstance of the case, the applicants are directed to deposit Rs One Crore within
eight weeks and report compliance on 03.12.2012. On compliance, we waive pre-deposit of the
balance amount of service tax, interest and penalties during the pendency of the appeal.
30
2013 (3) ECS (196) (Tri-Ahd)
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL
BENCH AT AHMEDABAD
M/s Madhu Silica Pvt. Ltd. Vs Commissioner of Central Excise & S.T. Bhavnagar
Appeal No. : ST/307 of 2012
Arising out of : OIA No. 9/2012 (BVR)/COMMR( A)/RBT/RAJ Dated 27.07.2011
Passed by : Commissioner (Appeals) of Central Excise & Customs,Rajkot
Appellant : M/s Madhu Silica Pvt. Ltd.
Respondent : Commissioner of Central Excise & S.T. Bhavnagar Represented by
For Appellant : Shri R.R. Dave Consultant For Respondent : Shri Manoj Kutty
(A.R)
CORAM
MR. JUSTICE G. RAGHURAM, HON’BLE MEMBER (JUDICIAL)
Date of Hearing / Decision: 20.06.2013 ORDER No. A/10793/WZB/AHD/2013 dated
20.06.2013
“On a true and fair construction of the provisions of Notification No. 17/2009, the conclusion is
compelling that the several conditionality enumerated therein are with regard to delineation of
the taxable services in respect of which the exemption is applicable, the circumstances in
which and the persons who are entitled / disentitled to the claim for exemption and stage at
which the exemption should be claimed; and the time frame within which the claim for
exemption could be presented, are all mandatory requirements for presenting a claim for
exemption.” (Para 5)
31
Per: G. Raghuram, J.:
1.The Adjudicating authority rejected and the Appellate Commissioner concurred, that the
appellant herein is disentitled to refund of Rs. 26,416/-
2.The relevant facts may be noticed. The appellant is a manufacturer of exportable goods and for
the purpose of such manufacture used specified services. Such services which were inputs in the
manufacture suffered service tax, which was remitted by those services providers. The Central
government, exercising the powers under Section 93 (1) of the Finance Act, 1994, issued
Notification No. 17/2009 – ST dated 07.07.2009, exempting the taxable services enumerated in
an appended table, received by exporters of goods and used for export of such goods, from the
whole of service tax under Section 66 and 66 A of the Act, subject to the conditions specified in
the corresponding entry in column (4) of the table. The Notification stipulates that the exemption
is available subject to the conditions enjoined enacted. The proviso sets out four circumstances
requisite for claiming exemption and sets out a raft of conditionalities spelling out the manner in
which the exemption provided is to be given effect to . Paragraph 2 (f) of the Notification clearly
enjoins that the claim for refund shall be filed within one year from the export of the goods. The
explanation thereunder provides that for the purpose of this clause, the date of export shall be the
date on which the proper officer of Customs makes an order permitting clearance and loading of
the said goods for exportation under section 51 of the Customs Act, 1962.
1.On the admitted factual scenario, recorded in the adjudication order and the appellate order as
well, and the apparent factual matrix, not disputed by the learned counsel for the appellant
herein, in respect of refund claim of Rs.1,71,765/-, for the period July 2010 to December 2010
the (initial claim), the claim was filed on 1.09.2011, beyond the period of one year, in respect of
the exports pertaining to the quarter October 2010 to December 2010. Though the appellant
initially claimed refund of Rs. 1,81,765/-, it later scaled down the claim to Rs. 1,22,842/-. The
adjudicating authority however, sanctioned refund of Rs. 32,507/-; rejected the refund claim of
Rs. 1,22,842/-; and the refund to the extent of Rs. 26,416/- was declared as time – barred, under
provisions of Section 11B of the Central Excise Act, 1944 as made applicable under section 83
of the Act, to refund claims under the Act as well.
32
2.The appellate authority concurred by holding that since paragraph 2 (f) of Notification No.
17/2009 – ST dated 07.07.2009 requires the claim to be filed within one year from the date of
export of goods, the claim filed beyond the said period disentitles grant of refund, to the extent
the claim is beyond the period of one year.
3.Section 93 of the Act confers a broad power on the Government to grant exemption from
provisions of the Act including by imposition of such conditions as are considered appropriate by
the Government. On a true and fair construction of the provisions of Notification No. 17/2009,
the conclusion is compelling that the several conditionalities enumerated therein are with regard
to delineation of the taxable services in respect of which the exemption is applicable, the
circumstances in which and the persons who are entitled / disentitled to the claim for exemption
and stage at which the exemption should be claimed; and the time frame within which the claim
for exemption could be presented, are all mandatory requirements for presenting a claim for
exemption. This is what the adjudicating authority and the appellate authority have held and we
find no reason to fault these concurrent conclusions.
On the aforesaid analysis, the appeal is without merits and it dismissed accordingly, but in the
circumstances without costs.
33
2013 (4) ECS (189) (Tri – Del)
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST BLOCK
NO. 2 R. K. PURAM, NEW DELHI - 110066
Date of Hearing: 29/07/2013
CCE, Indore Vs.
Triuvision Photo Lab (P) Ltd.
Appeal No. ST/411/2008 – CU (DB)
[Arising out of Order – in – Appeal No. IND – I/97/2008, dated 19.05.2008 passed by the C.C.E.
(Appeals), Indore]
Appearance
Shri Govind Dixit, DR - for the Appellant None - for the Respondent
CORAM
Hon’ble Justice G. Raghuram, President Hon’ble Mr. Sahab Singh, Member (Technical)
FINAL Order No. 57222 dated 29.07.2013
“Service tax under section 67 is leviable on the gross value of the photographic service which
included the value of chemicals and components which are consumed on the process of the
service provided.” [Para 1]
Per G. Raghuram, J.:
1.Notice of hearing of the appeal was forwarded to the respondent assessee on 02-07-2013, but
the notice cover is returned with the endorsement that the addressee has “refused” to receive the
notice. Hence, the notice is deemed to have been served. This appeal by Revenue against the
order of CCE (Appeals), Indore, dated 19.05.2008 revising the adjudicating order dated
05.03.2008. The adjudicating order confirmed service tax demand of Rs. 31,358/- for one period
and Rs.20,313/- for another period as specified apart from interest under Section 75 and penalty
34
of Rs. 10,000/- under Sections 76 and 78 of the Finance Act, 1994. The proceedings arise out of
under remittance of service tax, by exclusion from the gross value the value of photographic
materials, papers and chemicals which were consumed in the course of providing the taxable
service. The appellate authority relied on the judgments of Shilpa Colour Lab & Others vs. CCE
Calicut reported in 2007 (5) S.T.R. 423 (Tri. – Bang.) and in Adlabs Vs. CCE, Bangalore
reported in 2006 (2) S.T.R. 121 for holding that the value of consumables must be excluded from
the gross value. These earlier decisions are over – ruled by the decision of the Larger Bench of
this Tribunal in Aggarwal Colour Advance Photo System Vs. CCE, Bhopal reported in 2011 (23)
S.T.R. 608 (Tri. - LB), which decision concluded that service tax under section 67 is leviable on
the gross value of the photographic service which included the value of chemicals and
components which are consumed on the process of the service provided.
2.In the light of the decision of the larger Bench, the order of the Ld. CCE (Appeals) cannot be
sustained and accordingly we set aside the order – in – appeal. Consequently, the adjudicating
authority order No. 78/Demand/ST/07- 08/05 dated 03.03.2008 is restored. The appeal is allowed
accordingly but without costs.
35
WEBLIOGRAPHY
✓ http://taxguru.in/service-tax/list-services-fully-exempt-service-tax-notification-252012-
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✓ https://www.taxmanagementindia.com/visitor/detail_article.asp?ArticleID=379
✓ http://www.udyogsoftware.com/wp-content/uploads/2016/04/Updated-List-of-Exempt-
Services-under-Service-Tax.pdf
✓ https://www.taxmanagementindia.com/visitor/detail_article.asp?ArticleID=6149
✓ http://www.cbec.gov.in/htdocs-servicetax/ecs-st/ecs-st-subj-list
✓ http://www.servicetaxonline.com/case_laws.php
✓ https://indiankanoon.org/search/?formInput=cases%20on%20service%20tax