Taxable service received by an exporter of goods from commission agent located outside India and engaged under a contract or agreement or any other document by the exporter in India, to act on behalf of the exporter, to cause sale of goods exported by him and used for export of goods was exempted, subject to certain conditions. The said exemption is withdrawn w.e.f. 01 March 2015.

Taxable service received by an exporter of goods from by goods transport agency in a goods carriage from any container freight station or inland container depot to the port or airport and such services is used for export of goods was exempt, subject to certain conditions. Now, w.e.f. 01 April 2015 said xemption is also extended for transport of goods to land customs station.

Services received by mutual fund from its distributor or agent will not be liable to service tax, from 01 April 2015.
However, exemption given to mutual fund agent and distributor, is being withdrawn.

Following exemption is withdrawn w.e.f. 01 April 2015 (which was granteds by notification 25/2012-Service Tax dated 20th June 2012).
1. Services provided to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of –
(i) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
(ii) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment;
(iii) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in the Explanation 1 to clause 44 of section 65 B of the Finance Act 1994;
2. Services by way of construction, erection, commissioning, or installation of original works pertaining to airport or port.
3. Services by brand ambessador as performing artist by way of a performance in folk or classical art forms of (i) music, or (ii) dance, or (iii) theatre.
Also services by a performiong artist by way of a performance in folk or classical art forms of (i) music, or (ii) dance, or (iii) theatre. if value of services exceeds Rs.100,000/- the same (whole amount) would be liable to service tax.
4. Services by way of transportation by rail or a vessel from one place in India to another of foodstuff including flours, tea, coffee, jaggery, sugar, milk products, salt and edible oil, excluding alcoholic beverages.
However, service tax exemption is extended to Services by way of transportation by rail or a vessel from one place in India to another of milk, salt and food grain including flours, pulses and rice.
Thus, on transportation of tea, coffee, jaggery, sugar, milk products, salt and edible oil, service tax becomes applicable.
5. Services by the following persons in respective capacities –
(i) mutual fund agent to a mutual fund or asset management company;
(ii) distributor to a mutual fund or asset management company;
(ii) selling or marketing agent of lottery tickets to a distributer or a selling agent;
6. Carrying out an intermediate production process as job work in relation to alcoholic liquors for human consumption.
7. Services by way of making telephone calls from –
(a) departmentally run public telephone;
(b) guaranteed public telephone operating only for local calls; or
(c) free telephone at airport and hospital where no bills are being issued.

No service tax w.e.f. 01 April 2015 on the following:
(i) Varishtha Pension Bima Yojana;
(ii) Services by operator of Common Effluent Treatment Plant by way of treatment of effluent;
(iii) Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables;
(iv) Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo;
(v) 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.

No service tax on the following, from a date to be notified by Cent. Govt.:
Services by way of right to admission to,-
(i) exhibition of cinematographic film, circus, dance, or theatrical performance including drama or ballet;
(ii) recognised sporting event;
(iii) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event, where the consideration for admission is not more than Rs 500 per person.

Service tax in respect of services provided or agreed to be provided by way of supply of manpower for any purpose would be payable by service receiver. Thus, bodies corporate appointing contract labour, are liable to pay service tax on full amount. Earlier it was 75% of the amount.