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Union Budget 2014-15 : Indirect Tax Highlights

Service tax exemption – i) to Life micro-insurance schemes for the poor for sum not exceeding Rs 50, 000; ii) transport of organic manure by vessel, rail or road (by GTA); iii) on Loading / unloading / packing / storage / warehousing / transport (GTA) of cotton (ginned or baled); iv) to services provided by common bio-medical waste treatment facility operators to clinical establishments; v) on specialized financial services received by RBI from global financial institutions in course of management of foreign exchange reserves; vi) on services provided by Indian tour operators to foreign tourists in relation to a tour wholly conducted outside India; and vii) on services provided by Employees’ State Insurance Corporation (ESIC) fort the period prior to July 1, 2012. 

Author : BSA Taxation Team
Date : July 10, 2014
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