Service Tax on Skill Development Corp Activities
Exempted
[Service Tax Notification No. 13 dated 10th
September 2013]
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,
after entry 9, the following entry shall be inserted namely:-
“9A. Any services provided
by,
(i) the National Skill Development
Corporation set up by the Government of
India;
(ii) a Sector Skill Council approved by the
National Skill Development Corporation;
(iii) an assessment agency approved by the Sector Skill Council or the
National Skill Development Corporation;
(iv) a training partner approved by the
National Skill Development Corporation or the Sector Skill Council
in relation to (a) the National Skill Development
Programme implemented by the National Skill Development Corporation; or (b) a
vocational skill development course under the National Skill Certification and
Monetary Reward Scheme; or (c) any other
Scheme implemented by the National Skill Development Corporation.”
[F.No. 356 /17/ 2012-TRU]