Service Tax Exemption – notification No. 25/2012-ST Amended

By | January 13, 2017
(Last Updated On: January 13, 2017)

Seeks to amend notification No. 25/2012-ST dated 20.06.2012 so as to

(i) withdraw the exemption from service tax for services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India;

(ii) exempt services provided by a business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch.

Notification No 01/2017-Service Tax dt. 12-01-2017

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