- General Exemption
Vide Notification No 33/2012-ST, dated 20.06.2012 – Exemption to Small service providers having taxable turnover of less than 10 Lakhs and providing services other than by way of under a brand name.
- To Foreign Diplomatic missions and their personnel
Vide Notification No 27/2012-ST, dated 20.06.2012 – Exemption for all the taxable services provided by any person, for the official use of a foreign diplomatic mission or consular post in India, or for personal use or for the use of the family members of diplomatic agents or career consular officers posted therein.
Vide Notification No 32/2012-ST, dated 20.06.2012 – All taxable services provided by TBI or STEP have been exempted
Vide Notification No 40/2012-ST, dated 20.06.2012, all taxable services received by a Unit located in a Special Economic Zone (SEZ) or Developer of SEZ for the authorized operations, has been exempted from the levy of whole of the service tax.
- Specific Exemptions
Vide Notification No. 6/2014-ST, dated July 11, 2014, exemption has been provided to Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India. Services provided by the Indian tour operators to foreign tourists in relation to tours wholly conducted outside India are being exempted. This exemption is available to Indian tour operators in cases where they organize tours for a foreign tourist wholly outside India, e.g., service provided to a Sri Lankan for a tour conducted in Bhutan. It may be noted that service provided by a tour operator in relation to an inbound or an outbound tours continue to be leviable to service tax. In brief:
||Wholly In India
||Wholly Outside India
||Partially in India
Further, vide Notification No. 17/2014-Service Tax amending Notificaiton No. 25/2012-ST, exemption has been granted to 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. For this purpose,
‘(zfa) “specified organisation” shall mean,-
(a) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or
(b) ‘Committee’ or ‘State Committee’ as defined in section 2 of the Haj Committee Act, 2002 (35 of 2002);’.
Further, it has been clarified vide Circular No. 117/11/2009 – ST in respect of leviability of service tax on tour operator service in connection with Haj & Umrah Pilgrimage, The amount charged to the pilgrims in India undertaking Haj and Umrah pilgrimage, is for services provided by the Government of Saudi Arabia and the tour takes place outside India shall not be chargeable to Service Tax in India. The present case shall be in exempt in present scenario also as these services are received by individuals from outside India from a person located outside India for purpose other than business or commerce.