Notification No: 25/2012 Vide this notification, the existing mega exemption notification No: 12/2012 dated 17.3.2012 is superseded. The new mega exemption notification covers 39 exemptions (earlier it was 34 ).
Notification No: 26/2012 Vide this notification, the existing abatement Notification No: 13/2012 dated 17.3.2012 is superseded. The new abatement notification covers abatement for construction services (on which VAT liability not attracted) @ 75%, resulting a service tax liability of 12.36% on 25% of gross contract.
Notification No: 27/2012 Vide this notification, taxable services provided to foreign diplomatic mission or consular post in India etc. are exempted from service tax.
Notification No: 28/2012 Vide this notification, Place of provision of Services Rules, 2012 is notified. This rule is effective from 1.7.2012. This rule determines the taxing jurisdiction of services.
Notification No: 29/2012 Vide this notification, Property tax paid is exempted from service tax on renting of Immovable property.
Notification No: 30/2012 Vide this notification, Services liable for reverse charge / joint charge is notified by superseding the existing notification No: 15/2012 dated 17.3.2012.
Notification No: 31/2012 Vide this notification, certain Services received by exporters of goods are exempted from service tax. (mainly transportation services)
Notification No: 32/2012 Vide this notification, Services provided by Technology Business Incubator is exempted.