Incisive Analysis of Exemptions under Service TaxCA Manindar & CA Sri Harsha

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2Services provided to United Nations and other specified International organisations"specified international organization" means an international organization declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), to which the provisions of the Schedule to the said Act applyNotification 27/2012-ST exempts services provided to foreign diplomatic missions or consular posts in IndiaServices Provided to UN & Other Intnl Organizations

3International Civil Aviation OrganisationWorld Health OrganisationInternational Labor OrganisationFood and Agriculture Organisation of the United NationsUN Educational, Scientific and Cultural Organisation (UNESCO)International Monetary Fund (IMF)International Bank for Reconstruction and DevelopmentUniversal Postal UnionInternational Telecommunication UnionWorld Meteorological OrganisationPermanent Central Opium BoardSome Specified Intnl Organisations

4Entry 2(i): Health care services by a clinical establishment, an authorised medical practitioner or para-medicsHealthcare services means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognized system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or traumaHealthcare Services

5"clinical establishment" means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognized system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseasesHealthcare Services

6"authorised medical practitioner" means a medical practitioner registered with any of the councils of the recognized system of medicines established or recognized by law in India and includes a medical professional having the requisite qualification to practice in any recognized system of medicines in India as per any law for the time being in forceParamedicsare trained health care professionals, for example nursing staff, physiotherapists, technicians, lab assistants etc

Healthcare Services

7Entry 2(ii): Services provided by way of transportation of a patient in an ambulance, other than those specified in (i) above Entry 2AServices provided by cord blood banks by way of preservation of stem cells or any other service in relation to such preservationEntry 2A is prospective Life Cell International (P) Ltd vs. UOI, Entry 2BServices 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 theretoEntry 3 Services by a veterinary clinic in relation to health care of animals or birds

Healthcare Services

8Entry 4 Services by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activitiescharitable activities means activities relating to public health by way of care or counseling of (i) terminally ill persons or persons with severe physical or mental disability, (ii) persons afflicted with HIV or AIDS, or (iii) persons addicted to a dependence-forming substance such as narcotics drugs or alcohol; orpublic awareness of preventive health, family planning or prevention of HIV infection;advancement of religion or spirituality or Yoga; advancement of educational programmes or skill development relating to,-abandoned, orphaned or homeless children; physically or mentally abused and traumatized persons; prisoners; orpersons over the age of 65 years residing in a rural area; preservation of environment including watershed, forests and wildlife; oradvancement of any other object of general public utility up to a value of twenty five lakhsCharitable Activities

9Entry 5Services by a person by way of-renting of precincts of a religious place meant for general public; or conduct of any religious ceremonyReligious ceremony is different from ritualsCeremony commonly has nonparticipants, who may or may not share in religious beliefs, but who attend simply to be witness to the ceremonial event, or for the celebratory function and events of the ceremony. It bears mentioning that the outcome of a ceremony is either predictable or commonly understood.Ritualinvolves invoking divine source for the purpose of requesting divine intervention for creating a discernible change in the physical world. Examples of rituals are prayers for good fortune, requests for healing the sicks, positive outcome for specific endeavors. Rituals rarely involve nonparticipants or ensuing celebration. Also, the outcome of a ritual is not generally considered predictable.

Religious Activities

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