CBEC Notification No.22/2016-Service Tax dated April 13, 2016: New exemptions in Service Tax law are as under:
Services provided by Government or a local authority by way of-
(a) registration required under any law for the time being in force;
(b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, required under any law for the time being in force;
Services provided by Government or a local authority to another Government or local authority;
Services provided by Government or a local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate;
Services provided by Government or a local authority where the gross amount charged for such services does not exceed Rs. 5000/- :
Services provided by Government or a local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Government or the local authority under such contract;
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