Meaning of exempted service, Service Tax

[venkatesh]

Under Cenvat Rules, whether exempted service means somthing which is not covered under the Service tax rules also ? If some service is not covered within the ambit of service tax can be termed as exempted service ?

Posts / Replies

[V Ramanujam]

As per Rule 2(e) of CC Rules, exempted services include services on which no service tax is leviable. Thus, an activity is in the nature of 'service' it will fall under the definition 'exempted service' even if it is not specifically exempted by way of notification etc under the Rules.