Amendment in Mega exemption notification 06/2015

NOTIFICATION No. 06/2015-Ser­vice Tax

New Del­hi, the 1st March, 2015

G.S.R.….(E).- In exer­cise of the pow­ers con­ferred by sub-sec­tion (1) of sec­tion 93 of the Finance Act, 1994 (32 of 1994), the Cen­tral Gov­ern­ment, being sat­is­fied that it is nec­es­sary in the pub­lic inter­est so to do, here­by makes the fol­low­ing fur­ther amend­ments in the noti­fi­ca­tion of the Gov­ern­ment of India in the Min­istry of Finance (Depart­ment of Rev­enue) No.25/2012- Ser­vice Tax, dat­ed the 20th June, 2012, pub­lished in the Gazette of India, Extra­or­di­nary, Part II, Sec­tion 3, Sub-sec­tion (i) vide num­ber G.S.R. 467 (E), dat­ed the 20th June, 2012, namely:-

1. In the said notification,-

(i) for entry 2, the fol­low­ing entry shall be sub­sti­tut­ed, namely,-

“2. (i) Health care ser­vices by a clin­i­cal estab­lish­ment, an autho­rised med­ical prac­ti­tion­er or para-medics;

(ii) Ser­vices pro­vid­ed by way of trans­porta­tion of a patient in an ambu­lance, oth­er than those spec­i­fied in (i) above;”;

(ii) in entry 12, items (a), © and (f) shall be omitted;

(iii) in entry 14, in item (a), the words “an air­port, port or” shall be omitted;

(iv) for entry 16, the fol­low­ing entry shall be sub­sti­tut­ed, namely:-

“16. Ser­vices by an artist by way of a per­for­mance in folk or clas­si­cal art forms of (i) music, or (ii) dance, or (iii) the­atre, if the con­sid­er­a­tion charged for such per­for­mance is not more than one lakh rupees:

Pro­vid­ed that the exemp­tion shall not apply to ser­vice pro­vid­ed by such artist as a brand ambassador.”;

(v) in entry 20, for item (i), the fol­low­ing item shall be sub­sti­tut­ed, namely:-

“(i) milk, salt and food grain includ­ing flours, puls­es and rice;”;

(vi) in entry 21, for item (d), the fol­low­ing item shall be sub­sti­tut­ed, namely:-

“(d) milk, salt and food grain includ­ing flours, puls­es and rice;”;

(vii) in entry 26A, after item ©, the fol­low­ing item shall be insert­ed, namely-

“(d) Var­ishtha Pen­sion Bima Yojana;”;

(viii) in entry 29, items ©, (d) and (e) shall be omitted;

(ix) in entry 30, in item ©, for the words “any goods”, the words “any goods exclud­ing alco­holic liquors for human con­sump­tion,” shall be sub­sti­tut­ed with effect from such date as the Cen­tral Gov­ern­ment may, by noti­fi­ca­tion in the Offi­cial Gazette, appoint;

(x) entry 32 shall be omitted;

(xi) after entry 42, the fol­low­ing entries shall be insert­ed, namely,-

“43. Ser­vices by oper­a­tor of Com­mon Efflu­ent Treat­ment Plant by way of treat­ment of effluent;

44. Ser­vices by way of pre-con­di­tion­ing, pre-cool­ing, ripen­ing, wax­ing, retail pack­ing, labelling of fruits and veg­eta­bles which do not change or alter the essen­tial char­ac­ter­is­tics of the said fruits or vegetables;

45. Ser­vices by way of admis­sion to a muse­um, nation­al park, wildlife sanc­tu­ary, tiger reserve or zoo;

46. Ser­vice pro­vid­ed by way of exhi­bi­tion of movie by an exhibitor to the dis­trib­u­tor or an asso­ci­a­tion of per­sons con­sist­ing of the exhibitor as one of its members;”;

(xii) after entry 46 so insert­ed, the fol­low­ing entry shall be insert­ed with effect from such date as the Cen­tral Gov­ern­ment may, by noti­fi­ca­tion in the Offi­cial Gazette, appoint, namely:-

“47. Ser­vices by way of right to admis­sion to,-

(i) exhi­bi­tion of cin­e­mato­graph­ic film, cir­cus, dance, or the­atri­cal per­for­mance includ­ing dra­ma or ballet;

(ii) recog­nised sport­ing event;

(iii) award func­tion, con­cert, pageant, musi­cal per­for­mance or any sport­ing event oth­er than a recog­nised sport­ing event, where the con­sid­er­a­tion for admis­sion is not more than ₹ 500 per person.”.

2. In the said noti­fi­ca­tion, in para­graph 2 relat­ing to Definitions,-

(a) after clause (xa), the fol­low­ing clause shall be insert­ed, namely:-

‘(xaa) “nation­al park’ has the mean­ing assigned to it in the clause (21) of the sec­tion 2 of The Wild Life (Pro­tec­tion) Act, 1972 (53 of 1972);’;

(b) after clause (zaa), the fol­low­ing clause shall be insert­ed with effect from such date as the Cen­tral Gov­ern­ment may, by noti­fi­ca­tion in the Offi­cial Gazette, appoint, namely:-

‘(zab) “recog­nised sport­ing event” means any sport­ing event,-

(i) organ­ised by a recog­nised sports body where the par­tic­i­pat­ing team or indi­vid­ual rep­re­sent any dis­trict, state, zone or country;

(ii) cov­ered under entry 11.’;

© for the clause (zi), the fol­low­ing claus­es shall be sub­sti­tut­ed, namely:-

‘(zi) “tiger reserve” has the mean­ing assigned to it in clause (e) of sec­tion 38K of the Wild Life (Pro­tec­tion) Act, 1972 (53 of 1972);

(zj) “trade union” has the mean­ing assigned to it in clause (h) of sec­tion 2 of the Trade Unions Act, 1926 (16 of 1926);

(zk) “wildlife sanc­tu­ary” means sanc­tu­ary as defined in the clause (26) of the sec­tion 2 of The Wild Life (Pro­tec­tion) Act, 1972 (53 of 1972);

(zl) “zoo” has the mean­ing assigned to it in the clause (39) of the sec­tion 2 of the Wild Life (Pro­tec­tion) Act, 1972 (53 of 1972).’.

3. Save as oth­er­wise pro­vid­ed in this noti­fi­ca­tion, this noti­fi­ca­tion shall come into force on the 1st of April, 2015.

[F. No.334/5/2015 ‑TRU]

(Akshay Joshi)

Under Sec­re­tary to the Gov­ern­ment of India

Note:-The prin­ci­pal noti­fi­ca­tion was pub­lished in the Gazette of India, Extra­or­di­nary, byno­ti­fi­ca­tion No. 25/2012 — Ser­vice Tax, dat­ed the 20th June, 2012, vide num­ber G.S.R. 467 (E), dat­ed the 20th June, 2012 and last amend­ed vide noti­fi­ca­tion No.17/2014 — Ser­vice Tax, dat­ed the 20th August, 2014 vide num­ber G.S.R. 598((E), dat­ed the 20th August, 2014.