All taxable services provided or to be provided by folllwoing are exempt from whole of service tax

  • Technology Business Incubators (TBI)/
  • Science and Technology Entrepreneurship Parks (STEP)


These must be  recognized by National Science and Technology Entrepreneurship Board (NSTEBD) of the Department of Science & Technology


Before availing exemption, certain details to be furnished to AC/DC like

  • details of the incubator a
  • information received from each incubatee

Similar details to be furnished by 30 June of each financial year


  1. Exemptions and Abatement
  2. Different Exemptions

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.