Definition of Government, Service Tax

[Admin TMI]

Question - What are proposed definition of Government in Finance Bill 2015 ?

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[Admin TMI]

Services, excluding few specified services, provided by the government have been included in the Negative List. Further, specified services received by the government are also exempt. Hitherto, the term “government” has not been defined in the Act or the notification. This has given rise to interpretational issues. To address such issues, a definition of the term “government” is being incorporated in the Act.