Central
Board or Excise & Custom vide Notification No 26/2016-ST dated 20 May 2016 has
clarified the Services on which no Service Tax is leviable if provided by
Government or a local authority to a business entity having a turnover up to rupees ten lakh in the
preceding financial year. Following services would not be taxable as per the
said notification:-
(i)
services by the Department of Posts by way of speed post, express parcel post,
life insurance and agency services provided to a person other than Government ;
(ii)
services in relation to an aircraft or a vessel, inside or outside the
precincts of a port or an airport;
Detailed Notification
can be downloaded from the Link.
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