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Service tax chargeable or not on puc

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(Querist)
04 January 2013 A person is providing service of pollution under control (PUC) testing of vehicles under license from RTO. As per new rules is he liable for service tax? If yes. Can he claim exemption under notification No 25/2012 under item 13(d) of it or if any other notification? Please help.
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RAJA P M

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RAJA P M (Expert)
17 September 2017 As per GST, Your services is Nil rated. No need Registration. In case you ll run any medical Registration required above 20lakhs...... (Also A doctor can't Run medical. As I discussed my friend. He is doctor) Am I right Sir...?
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