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Service Tax on services provided by Government

Service Tax - By: - Madhav Kalani - Dated:- 21-9-2015 Last Replied Date:- 24-9-2015 - Service tax is payable by the Government or local authority on provision of the services which are not specified in the negative list i.e. section 66D of the Act. C .....

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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 Any service (substituted for support servic .....

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ny service provided by the Government or local authority will not be chargeable to service tax except aforesaid four categories of services. As per sub-clause (iv) of clause (a) of section 66D, any service, (other than services covered under sub- cla .....

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is not excluded from the negative list. The terms Government and Local authority are defined in sections 65B(26A) and (31) of the Act respectively. However, in terms of Notification No. 30/2012 - ST dated 20.06.2012, in respect of services provided .....

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i) of clause (a) of section 66D, service tax is payable by service receiver i.e. business entity under reverse charge mechanism. It means in the instant cases, the government departments will not have to get registered because service tax will be pay .....

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