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Seek to Amend certain existing entries granting exemption on specified services and inserting new entries for granting exemption from service tax on specified services

 Notice Date : 10 July 2014


Government of India
Ministry of Finance
(Department of Revenue)
No.06/2014 - Service Tax
New Delhi, the 11th
July, 2014

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 20th June, 2012, published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 467 (E), dated the 20th June, 2012, namely:-

(1) In the said notification, in the opening paragraph,–

(i) after entry 2A, the following entry shall be inserted, namely:-

“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;”;

(ii) entry 7 shall be omitted;

(iii) for entry 9, the following entry shall be substituted, namely:-

“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; 

Please refer the attached file for full notification


on 10 July 2014
Published in Service Tax
Source : ,
Attached File : 322600_5739_6_2014.pdf
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