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. |