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Indian Service Tax: Exemptions and Thresholds

This quiz covers exemptions from Service Tax under Indian law, including negative list services, mega exemptions, and the small service provider threshold limit.

15 Questions Published
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Questions

Question 1 Multiple Choice (Single Answer)

Which of the following services is exempt from Service Tax under the Indian Service Tax Law?

  1. Transportation of goods by road
  2. Legal services
  3. Educational services
  4. Hotel accommodation
Question 2 Multiple Choice (Single Answer)

What is the condition for exemption of services provided by a charitable trust from Service Tax?

  1. The trust must be registered under the Indian Trust Act, 1882.
  2. The trust must be engaged in providing educational or medical services.
  3. The trust must have a valid PAN.
  4. All of the above
Question 3 Multiple Choice (Single Answer)

Which of the following services provided by a hospital is exempt from Service Tax?

  1. In-patient services
  2. Out-patient services
  3. Diagnostic services
  4. All of the above
Question 4 Multiple Choice (Single Answer)

What is the exemption limit for services provided by a tour operator?

  1. Rs. 10 lakhs
  2. Rs. 20 lakhs
  3. Rs. 30 lakhs
  4. Rs. 40 lakhs
Question 5 Multiple Choice (Single Answer)

Which of the following services provided by a courier agency is exempt from Service Tax?

  1. Domestic courier services
  2. International courier services
  3. Both domestic and international courier services
  4. None of the above
Question 6 Multiple Choice (Single Answer)

What is the condition for exemption of services provided by an advocate from Service Tax?

  1. The advocate must be a member of the Bar Council of India.
  2. The advocate must have a valid PAN.
  3. The advocate must be engaged in providing legal services to individuals.
  4. All of the above
Question 7 Multiple Choice (Single Answer)

Which of the following services provided by a financial institution is exempt from Service Tax?

  1. Banking services
  2. Insurance services
  3. Mutual fund services
  4. All of the above
Question 8 Multiple Choice (Single Answer)

What is the exemption limit for services provided by a manpower recruitment agency?

  1. Rs. 5 lakhs
  2. Rs. 10 lakhs
  3. Rs. 15 lakhs
  4. Rs. 20 lakhs
Question 9 Multiple Choice (Single Answer)

Which of the following services provided by a travel agent is exempt from Service Tax?

  1. Booking of air tickets
  2. Booking of train tickets
  3. Booking of hotel accommodation
  4. All of the above
Question 10 Multiple Choice (Single Answer)

What is the condition for exemption of services provided by a stockbroker from Service Tax?

  1. The stockbroker must be a member of the stock exchange.
  2. The stockbroker must have a valid PAN.
  3. The stockbroker must be engaged in providing broking services to individuals.
  4. All of the above
Question 11 Multiple Choice (Single Answer)

Which of the following services provided by a chartered accountant is exempt from Service Tax?

  1. Accounting services
  2. Auditing services
  3. Taxation services
  4. All of the above
Question 12 Multiple Choice (Single Answer)

What is the exemption limit for services provided by a legal consultant?

  1. Rs. 5 lakhs
  2. Rs. 10 lakhs
  3. Rs. 15 lakhs
  4. Rs. 20 lakhs
Question 13 Multiple Choice (Single Answer)

Which of the following services provided by a management consultant is exempt from Service Tax?

  1. Business consulting services
  2. Financial consulting services
  3. Human resources consulting services
  4. All of the above
Question 14 Multiple Choice (Single Answer)

What is the condition for exemption of services provided by an architect from Service Tax?

  1. The architect must be a member of the Council of Architecture.
  2. The architect must have a valid PAN.
  3. The architect must be engaged in providing architectural services to individuals.
  4. All of the above
Question 15 Multiple Choice (Single Answer)

Which of the following services provided by an engineer is exempt from Service Tax?

  1. Civil engineering services
  2. Mechanical engineering services
  3. Electrical engineering services
  4. All of the above
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