February 17, 2014

CA-CS-ICWA-TAX PROFESSIONALS-PORTAL-SERVICE TAX -NOTIFICATION NO. 4 / 2014- Seeks to amend notification No. 25/2012- Service Tax, dated the 20th June, 2012 Regarding Mega Exemption

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]



Government of India

Ministry of Finance

(Department of Revenue)



Notification No. 04/2014 - Service Tax



New Delhi, the 17th February, 2014



G.S.R....(E).­­- 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,-

            (i)  after entry 2, the following entry shall be inserted, namely:­­–

“2A. Services provided by cord blood banks by way of preservation of stem cells or any other service in relation to such preservation;”;



(ii) after entry 39, the following entry  shall be inserted, namely:-



“40. Services by way of loading, unloading, packing, storage or warehousing of rice.”.

[F.No. 334 /3/ 2014-TRU]



(Akshay Joshi)

Under Secretary to the Government of India


Note.- The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 25/2012 - Service Tax, dated the 20th June, 2012, number G.S.R. 467 (E), dated the 20th June, 2012 and was last amended by

 notification No.02/2014 - Service Tax, dated the 30th January, 2014 vide number G.S.R. 71(E), dated the 30th January,2014.

 notification No.01/2014- Service Tax, dated the 10th January, 2014 G.S.R. 15(E), dated the 10th January,2014.

notification No.14/2013- Service Tax, dated the 22nd  October, 2013 vide G.S.R. 699(E), dated the 22nd  October, 2013.

Notification No.13/2013-Service Tax, dated the 10th September, 2013 vide G.S.R.616(E), dated the 10th September, 2013.



Notification No.3/2013- Service Tax, dated the 1st March, 2013 vide G.S.R. 153(E), dated the 1st March, 2013.

Notification No. 49/2012-Service Tax, dated the 24th December, 2012 vide G.S.R. 923 (E), dated the 24th December, 2012

Notification No. 44/2012-Service Tax, dated the 7th August, 2012 vide number G.S.R. 620 (E), dated the 7th August, 2012

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