Incisive Analysis of Exemptions under Service TaxPart IICA Manindarby

2Entry 5A Services related to religious pilgrimageEntry 6 Legal ServicesEntry 7 Technical Testing and Analysis ServicesEntry 8 Recreational ActivitiesEntry 9 Auxiliary Educational ServicesEntry 9A Skill Development ProgramsEntry 10 Services Provided to Recognised Sports BodyCoverage

3Entry 5A: 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 arrangementCame into effect from 20th Aug, 2014Specified OrganisationKumaon Mandal Vikas Nigam LimitedCommitte or State Committe under Haj Committee Act, 2002

Services Related to Religious Pilgrimage

4Services provided by-an arbitral tribunal to any person other than a business entity; ora business entity with a turnover up to rupees ten lakh in the preceding financial year;an individual as an advocate or a partnership firm of advocates by way of legal services to,-an advocate or partnership firm of advocates providing legal services;any person other than a business entity; ora business entity with a turnover up to rupees ten lakh in the preceding financial yearLegal Services

5Article 39A Equal Justice & Free Legal Aid:The State shall secure that the operation of the legal system promotes justice, on a basis of equal opportunity, and shall, in particular, provide free legal aid, by suitable legislation or schemes or in any other way, to ensure that opportunities for securing justice are not denied to any citizen by reason of economic or other disabilitiesLevy upheld in PC Joshi vs. UOI, 014-TIOL-2279-HC-MUM-STServices of arbitral tribunal are akin to services of Court or tribunal established under any law for the time being in force.Previously, Notification 45/2011-ST exempted arbitral servicesLevy upheld by Mumbai High Court (Supra)Legal Services

6Entry 7: Services by way of technical testing or analysis of newly developed drugs, including vaccines and herbal remedies, on human participants by a clinical research organisation approved to conduct clinical trials by the Drug Controller General of IndiaOmitted with effect from 11.07.2014Prior to 01.07.2012 testing or analysis in relation to human beings or animals are not taxable.Ray of hope for exporters with CCE vs. Sai Life Sciences Ltd, 2016-TIOL-433-CESTAT-MumTechnical testing or analysis services

7Entry 8: Services by way of training or coaching in recreational activities relating to arts, culture or sports.Prior to 01.07.2012 all training or coaching activities in sports are not taxable.Recreational training vis--vis professional training .Recreational Activities

8Services provided to or by an educational institution in respect of education exempted from service tax, by way of,-auxiliary educational services; orrenting of immovable propertyAuxiliary Educational Services

9Auxiliary Educational Services means any services relating to imparting any skill, knowledge, education or development of course content or any other knowledge enhancement activity, whether for the students or the faculty, or any other serviceswhich educational institutions ordinarily carry out themselves but may obtain as outsourced services from any other person, including services relating to admission to such institution, conduct of examination, catering for the students under any mid-day meals scheme sponsored by Government, or transportation of students, faculty or staff of such institution

Auxiliary Educational Services

10Circular 172/7/2013-ST:Auxiliary Educational Services

11 With effect from 11.07.2014:Services provided,-by an educational institution to its students, faculty and staff;to an educational institution, by way of,-transportation of students, faculty and staff;catering, including any mid-day meals scheme sponsored by the Government;security or cleaning or house-keeping services performed in such educational institution;services relating to admission to, or conduct of examination by, such institution

Auxiliary Educational Services

12Following services are exemptedNational Skill Development program implemented by NSDCVocational courses under National Skill Cert. and Monetary reward schemeAny other scheme implemented by NSDCExemption is available to following service providersNSDCSector Skill CouncilAssessment agencyTraining partnerSkill Development Programs

13Services provided to a recognised sports body byBy an individual as player, referee, umpire, coach, team manager for participation in a sporting event organised by a recognised sports bodyAnother recognised sports body

Services to a Recognised Sports Body

14"recognized sports body" means the Indian Olympic Association, Sports Authority of India, a national sports federation recognised by the Ministry of Sports and Youth Affairs of the Central Government, and its affiliate federations, national sports promotion organisations recognised by the Ministry of Sports and Youth Affairs of the Central Government, the International Olympic Association or a federation recognised by the International Olympic Association or a federation or a body which regulates a sport at international level and its affiliated federations or bodies regulating a sport in India;Services to a Recognised Sports Body

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