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Services provided by Government or Local authority

Service Tax - Reverse Charge - 06 - Sr. No. 6 Scope of Reverse Charge Service - (Notification No. 30/2012- Service Tax, Part (II) Table Sl. No.6) From 1.7.2012 to 31.3.2016 In respect of services provided or agreed to be provided by Government or local authority by way of support services excluding,- (1) renting of immovable property, and (2) services specified in sub-clauses (i), (ii) and (iii) of clause (a) of section 66D of the Finance Act,1994 Taxable services provided or agreed to be provid .....

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given in notification. It was done later i.e. w.e.f. 1.4.2016] From 1.4.2016 - Not. 18/2016 - Dated 1-3-2016 In respect of services provided or agreed to be provided by Government or local authority excluding,- (1) renting of immovable property, and (2) services specified in sub-clauses (i), (ii) and (iii) of clause (a) of section 66D of the Finance Act,1994 Taxable services provided or agreed to be provided by Government or local authority excluding, - (1) renting of immovable prope .....

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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 contract, renting of immovable property, security, testing and analysis. From 1.7.2012 to 29.1.2014 (s) "governmental authority" means a board, or an authority or any other body established with 90% or more participation by way of equity or control by Government and set up by an Act of the Parliame .....

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