Funeral, burial, crematorium or mortuary services - Service Tax Practice Manual / Ready Reckoner - Service Tax

Chapter 17 Funeral, burial, crematorium or mortuary services Effective date: 1.7.2012 Scope of Negative Service Section 66D (q) Funeral, burial, crematorium or mortuary services including transportation of the deceased. Funeral / burial/ crematorium service Crematorium service may be in form of Electrical or Non electrical. Mortuary services are provided by hospitals or even private bodies/ individuals. Now a days mobile mortuaries are provided in the sense that there are refrigerated boxes in which bodies can be kept and this box can be transported to any place. Therefore, mobile service is also kept in this entry.