Service Tax Exemption to Pradhan Mantri jeevan Jyoti Bima yojona, Jan Dhan Yojana and Atal Pension Yojana

Ser­vice Tax Exemp­tion to Prad­han Mantri jee­van Jyoti Bima yojona, Jan Dhan Yojana and Atal Pen­sion Yojana notified.

NOTIFICATION NO. 12/2015-ST, Dat­ed: April 30, 2015

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) in entry 26, after item (o), the fol­low­ing items shall be insert­ed, namely:-

“℗ Prad­han Mantri Surak­sha Bima Yojna;”

(ii) in entry 26A, after item (d), the fol­low­ing items shall be insert­ed, namely:-

“(e) Prad­han Mantri Jee­van Jyoti Bima Yojana;

(f) Prad­han Mantri Jan Dhan Yogana;”;

(iii) after entry 26A, the fol­low­ing entry shall be insert­ed, namely:-

“26B Ser­vices by way of col­lec­tion of con­tri­bu­tion under Atal Pen­sion Yojana (APY).”

[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, by noti­fi­ca­tion 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. 06/2015 – Ser­vice Tax, dat­ed the 1st March, 2015 vide num­ber G.S.R. 160(E), dat­ed the 1st March, 2015.