Concerned
Provided
Service
And by
Related Issue
Provided
to
Previous Position
Position w. e. f.
01-04-2015
Comments
1
New rate will be 14%
All services except
where
composite
NA
Now as on 01-04-2015
rate of service tax is
the same 12.36%
NA
0.06%
Booking
Air
Travel
0.06%
NA
International Booking
1.2%
NA
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3%
NA
Life
Insurance
Subsequent
Year
1.5%
1.5%
premium
Money
Changer
Services
where
Amount of currency
exchanged upto RS.
0.1 million
Money
Changer
Services
where
Amount of currency
exchanged
exceeding RS. 0.1
million
and
upto
INR1 million
Money
Changer
Services
where
Amount of currency
exchanged
exceeding
INR1
million
Lottery
Where
guaranteed
prize
payout is more than
NA
NA
NA
NA
Rs. 7000
Rs. 7000
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80 per cent
10
NA
Rs. 11000
Rs. 11000
NA
Now Rate of
abatement is
70%
Lottery Where
guaranteed prize
payout is < 80 %
11
Transport of goods
by Road
12
Transport of goods
by vessels
NA
Now Rate of
abatement is
70%
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NA
Transport of
Passenger by air
(Other than
economy)
Now Rate of
abatement is
40%
13
14
Manpower supply
15
Security services
16
Transport of Goods
Carriage
1.
2.
3.
1.
2.
3.
Individual,
HUF
Partnership
Individual,
HUF
Partnership
NA
A body
corporate
A body
corporate
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Agricultural Produce
Food grains
Rice
Pulses
Flour
Milk
Salt
Salt
Edible oil
17
Transport by rail or
vessel
NA
Now exemption is
available only to
Agricultural Produce
Foodstuff
Flours
Tea
Coffee
Jiggery
Sugar
Milk products
Salt
Edible oil
Agriculture produce
Milk
Salt
Food grains including
Flours
Pulses
Milk
Rice
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18
construction,
erection,
commissioning,
installation,
completion,
fitting out,
repair,
maintenance,
renovation,
or
alteration
Any person
government,
local authority
or
a
governmental
authority
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19
20
Exemption to services
provided by a
performing artist in
folk or classical art
form of (i) music, or
(ii) dance, or (iii)
theater,;
All Services
NA
22
23
Services
of
construction,
erection,
commissioning
or
installation of original
works
Services provided
by mutual fund
agents,
Services provided by
mutual fund
distributors
NA
NA
Were exempt
Were exempt
21
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24
Services provided by
agents of lottery
distributor
Were exempt
25
Any
service
provided by way of
transportation of a
patient to and from a
clinical
establishment by a
clinical
establishment
is
exempt from Service
Tax
now
these
services will include
all
ambulance
services.
NA
Any service
provided by way of
transportation of a
patient to and from
a clinical
establishment by a
clinical
establishment is
exempt from
Service Tax
26
Life
insurance
service provided by
way of Varishtha
Pension
Bima
Yojna.
Service provided by
a Common Effluent
Treatment
Plant
operator
for
treatment of effluent.
NA
Taxable
Now Exempt
NA
Taxable
Now Exempt
Services by way of
NA
Taxable
Now Exempt
27
28
pre-conditioning,
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pre-cooling,
ripening,
retail
waxing,
packing,
29
Service provided by
NA
Previously
any
way of admission to
service provided by
way of admission to
museum,
zoo,
museum
zoo
tiger reserve.
were provided by
Government
etc
Now
these
services
provided
by
any
person
shall be exempt
or
Local Authority.
30
Service provided by
way of exhibition of
movie
by
the
exhibitor
(theatre
owner)
to
the
distributor or an
association
of
persons consisting
NA
Taxable
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Now Exempt
31
of such exhibitor as
one of its members
is being exempted.
Goods
transport
agency
service
provided
for
transport of export
goods by road from
the place of removal
to a land customs
station (LCS).
NA
Goods
transport
agency
service
provided
for
transport of export
goods by road from
the
place
of
removal
to
an
inland
container
depot, a container
freight station, a
port or airport was
exempt
from
Service Tax
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Now exemption
is extended to
exempt
such
services when
provided
for
transport
of
export
goods
by road from
the place of
removal to a
land customs
station (LCS).