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Amendment in Notification No. 25/2012-Service Tax, dated 20-06-2012 - Mega exemption notification - Omission and substitution of certain entries

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..... urther 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 number G.S.R. 467 (E), dated the 20th June, 2012, namely:- 1. In the said notification,- (i) for entry 2, the following entry shall be substituted, namely,- 2. (i) Health care services by a clinical establishment, an authorised medical practitioner or para-medics; (ii) Services provided by way of transportation of a patient in an ambulance, other than those specified in (i) above; ; (ii) in entry 12, items (a), (c) and (f) shall be omitted; (iii) in entry 14, in ite .....

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..... etail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables; 45. Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo; 46. Service provided by way of exhibition of movie by an exhibitor to the distributor or an association of persons consisting of the exhibitor as one of its members; ; (xii) after entry 46 so inserted, the following entry shall be inserted with effect from such date as the Central Government may, by notification in the Official Gazette, appoint, namely:- 47. Services by way of right to admission to,- (i) exhibition of cinematographic film, circus, dance, or theatrical performance inc .....

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..... g assigned to it in the clause (39) of the section 2 of the Wild Life (Protection) Act, 1972 (53 of 1972). . 3. Save as otherwise provided in this notification, this notification shall come into force on the 1st of April, 2015. [F. No.334/5/2015 -TRU] (Akshay Joshi) Under Secretary to the Government of India Note:-The principal notification was published in the Gazette of India, Extraordinary, by notification No. 25/2012 - Service Tax, dated the 20th June, 2012, vide number G.S.R. 467 (E), dated the 20th June, 2012 and last amended vide notification No.17/2014 - Service Tax, dated the 20th August, 2014 vide number G.S.R. 598((E), dated the 20th August, 2014. - Notification Tax Management India - taxmanagemen .....

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