[aaykarbhavan] Exemption granted to services provided by National Skill Development Corporation or its affiliates

SECTION 93 OF THE FINANCE ACT, 1994 - EXEMPTIONS FROM SERVICE TAX - EXEMPTION GRANTED TO SERVICES PROVIDED BY NATIONAL SKILL DEVELOPMENT CORPORATION OR ITS AFFILIATES (SECTOR SKILL COUNCIL OR ASSESSMENT AGENCY OR TRAINING PARTNER) IN RELATION TO APPROVED PROGRAMME/VOCATIONAL COURSE - AMENDMENTS TO MEGA EXEMPTION NOTIFICATION

NOTIFICATION NO.13/2013-ST, DATED 10-9-2013

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."

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EDITOR'S NOTE :

Courses run by an institute affiliated to the National Skill Development Corporation formed part of negative list u/s 66D(1)(iii) read with section 65B(11)(iii) until 9-5-2013. However, they were excluded from negative list and brought within the charge of service tax w.e.f. 10-5-2013. This exemption seeks to restore the non-taxability of these courses with detailed specifications of courses that would not be taxable. It is strange that exemptions are taken back and restored without reasoning!!

 

Regards

Prarthana Jalan

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