Service Tax Exempted List of Services
27. Services of life insurance business provided under following schemes –
Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:-
28. Service by an unincorporated body or a non- profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution-
29. Services by the following persons in respective capacities-
(e) selling or marketing agent of lottery tickets to a distributer or a selling agent;
(f) selling agent or a distributer of SIM cards or recharge coupon vouchers;
(g) business facilitator or a business correspondent to a banking company or an insurance company, in a rural area; or
(h) sub-contractor providing services by way of works contract to another contractor providing works contract services which are exempt;
30. Carrying out an intermediate production process as job work in relation to-
31. Services by an organiser to any person in respect of a business exhibition held outside India;
32. Services by way of making telephone calls from-
33. Services by way of slaughtering of animals;
34. Services received from a provider of service located in a non- taxable territory by-
35. Services of public libraries by way of lending of books, publications or any other knowledge- enhancing content or material;
36. Services by Employees’ State Insurance Corporation to persons governed under the Employees’ Insurance Act, 1948 (34 of 1948);
37. Services by way of transfer of a going concern, as a whole or an independent part thereof;
38. Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets;
39. Services by a governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243W of the Constitution.
40. Services by way of loading, unloading, packing, storage or warehousing of rice.
Service Tax Exempted List of Services

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