Receipt of services from non-taxable territory by specific entities under Mega exemption notification :
Services received from a provider of service located in a non- taxable territory by –
(a) Government, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession;
(b) an entity registered under section 12AA of the Income tax Act, 1961 for the purposes of providing charitable activities; or
(c) a person located in a non-taxable territory
are exempt from service tax.