Service Tax Department has been issued a notification vide NO.13/2013-ST, DATED 10-9-2013 regarding Exemptions from Service Tax u/s. 93 of the Finance Act, 1994. It was granted exemption to services provided by National Skill Development Corporation or Section Skill Council or Assessment Agency or Training Partner in Relation to approved programme/vocational courses. This is latest amendments of mega exemption. Read the following notification for more information.
SECTION 93 OF THE FINANCE ACT, 1994 - EXEMPTIONS FROM
SERVICE TAX - EXEMPTION GRANTED TO SERVICES PROVIDED BY NATIONAL SKILL
DEVELOPMENT CORPORATION OR ITS AFFILIATES (SECTOR SKILL COUNCIL OR
ASSESSMENT AGENCY OR TRAINING PARTNER) IN RELATION TO APPROVED
PROGRAMME/VOCATIONAL COURSE - AMENDMENTS TO MEGA EXEMPTION NOTIFICATION
NOTIFICATION NO.13/2013-ST,
DATED 10-9-2013
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 G.S.R. 467 (E), dated the 20th June, 2012, namely:—
In the said notification, in the opening paragraph, after entry 9, the following entry shall be inserted namely:—
"9A. Any services provided by,—
| (i) | the National Skill Development Corporation set up by the Government of India; | |
| (ii) | a Sector Skill Council approved by the National Skill Development Corporation; | |
| (iii) | an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; | |
| (iv) | a training partner approved by the National Skill Development Corporation or the Sector Skill Council. |
in
relation to (a) the National Skill Development Programme implemented by
the National Skill Development Corporation; or (b) a vocational skill
development course under the National Skill Certification and Monetary
Reward Scheme; or (c) any other Scheme implemented by the National Skill
Development Corporation."
