The CBEC has clarified that all 10 services
provided by the government will be exempt from
service tax. These include services provided by
a government or a local authority to another
government or local authority, services for
issuance of passport, visa, driving licence, birth
certificate or death certificate, services where
the gross amount charges is less than Rs. 5,000
and legally mandated services for registration,
calibration or testing.
Further, services by a local body or government
for assignment of right to use natural resources
to an individual farmer for the purposes of
agriculture, services to a gram panchayat and
deputing officers after office hours or on holidays
for inspection or container stuffing or such other
duties in relation to import export cargo on
payment of Merchant Overtime charges and
services provided to business entities with
turnover of less than Rs. 10 lakhs and negative
list government services will also be exempt from service tax.
The CBEC has clarified that all 10 services
provided by the government will be exempt from
service tax. These include services provided by
a government or a local authority to another
government or local authority, services for
issuance of passport, visa, driving licence, birth
certificate or death certificate, services where
the gross amount charges is less than Rs. 5,000
and legally mandated services for registration,
calibration or testing.
Further, services by a local body or government
for assignment of right to use natural resources
to an individual farmer for the purposes of
agriculture, services to a gram panchayat and
deputing officers after office hours or on holidays
for inspection or container stuffing or such other
duties in relation to import export cargo on
payment of Merchant Overtime charges and
services provided to business entities with
turnover of less than Rs. 10 lakhs and negative
list government services will also be exempt from service tax.
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