- a. Provided by any person to Educational Institutes;
- b. Provided by one Educational Institute to another Educational Institute.
- a. Not to have the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year, and
- b. Not to have a license to serve alcoholic beverages
REVIEW OF EXEMPTIONS (to take effect from 1st day of April, 2013):
(A) The following exemptions are being rationalized:
- Rationalization of exemption limit prescribed for charitable organizations, providing service towards any other object of general public utility. So far, the limit was 25 Lakh Rupees per annum. Now, they will be covered by the threshold exemption.
- Exemption provided to restaurants other than those having (i) air-conditioning and (ii) license to serve liquor, is being rationalized; condition regarding 'license to serve liquor' is being omitted. Therefore, with effect from 1st April, 2013, service tax will be leviable on taxable service provided in restaurants with air-conditioning or central air heating in any part of the establishment at any time during the year.
- Rationalization of exemption to transport of goods by road and rail/vessel.
(B) The following exemptions are being withdrawn:
- Services provided by an educational institution by way of renting of immovable property.
- Temporary transfer or permitting the use or enjoyment of a copyright relating to cinematographic films was fully exempt so far; now, this exemption will be restricted to exhibition of cinematograph films in a cinema hall or a cinema theatre.
- Services by way of vehicle parking to general public.
- Services provided to Government, a local authority or a governmental authority, by way of repair or maintenance of aircraft.