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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. Clause (a) of Section 66D provides that the services by government or a local authority are negatively listed. However, it excludes the following services - Services by the Department of posts by way of speed post, express parcel post, life insurance .....

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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- clauses (i) to (iii) above), provided to business entities by government or local authority are taxable as these are excluded from the negative list. But if the service recipient is other than business entity, then service tax shall not be payable as it .....

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