GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

SCOPE AND RELEVANCE OF 'GOVERNMENT' IN SERVICE TAX

Service Tax - By: - Dr. Sanjiv Agarwal - Dated:- 14-3-2015 - As we all know, Service Tax is levied when an activity is carried out by one person for another for a consideration i.e., two persons are involved - a service provider and a service receiver. The term 'person' is defined in clause 37 of section 65B of the Finance Act, 1994 which, inter alia includes 'government'. Clause 37 provides an inclusive definition of person which includes individuals, and certain specified types .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

5. Since Government had not been defined in the Act, the definition of Government as contained in the General Clauses Act, 1897 would be applicable as per which Government includes both State Government and Central Government. Further as per the General Clause Act 1897, State includes Union Territory. Government would include various departments and offices of the Central or State Government or the U.T. Administrations which carry out their functions in the name and by order of the President of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

h article 150 of the Constitution or the rules made thereunder . Accordingly, the definition of 'government' is both, an inclusive and an exclusive definition. The expression, 'government' means and includes the following - Departments of Central Government, State Government and its departments, and A Union Territory and its departments It implies that nothing except the aforementioned three classes of governments / departments shall constitute the 'government'. Again, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ise which has been created under a statute or otherwise, the accounts of which are not required to be kept as per article 150 of the constitution or any rules framed under article 150. This exclusion category would include entities and body corporate such as - Banks / financial constitutions Housing Boards Central or State Public Sector Undertakings (PSUs) Autonomous bodies State Financial Corporations Development authorities Institutes such as ICAI, ICSI, ICWAI etc. An agency or entity g .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

dent of India may, on the advise of Comptroller and Auditor - General of India (CAG), prescribe. Usually such accounts are also subject to audit by office of CAG of India whose report is submitted to the President who then cause them to be laid before both the houses of the Parliament. In case of Sates, report is submitted to the Governor of the State, who shall cause them to be laid before the state legislature. Thus only those departments whose accounts are so prescribed and maintained will be .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

such, not liable to Service Tax. (a) Services by Government or a local authority excluding the following services to the extent they are not covered elsewhere- services by the Department of Posts by way of speed post, express parcel post, life insurance and agency services provided to a person other than Government; services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; transport of goods or passengers; or support services, other than servi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

onstruction or works contract, renting of immovable property, security, testing and analysis. Support services have been defined in section 65B of the Act as infrastructural, operational, administrative, logistic marketing or any other support of any kind comprising functions that entities carry out in ordinary course of operations themselves but may obtain as services by outsourcing from others for any reason whatsoever and shall include advertisement and promotion, construction or works contra .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version