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


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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.