Service of funeral, burial, crematorium or mortuary services under service tax
Services of funeral, burial, crematorium or mortuary including transportation of the deceased by any mode of transportation have been provided exemption under this entry of negative list.
Since the term ‘funeral’ ‘burial’ or ‘crematorium’ have been used, these services will cover all kinds of religions.
Notification No. 25/2012 dated 20/06/2012 provides exemption from levy of service tax to service provided by way of construction, erection, commissioning, installation, completion, fitting out, repair, renovation, maintenance or alteration of a pollution control or effluent treatment plant, except located as a part of factory or a structure meant for funeral, burial or cremation of deceased.