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Seeks to amend Notification No. 25/2012- Service Tax dated 20.06.2012 so as to exempt from Service Tax certain services provided by Government or a local authority to business entity

Service Tax - 22/2016 - Dated:- 13-4-2016 - GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 22/2016-Service Tax New Delhi, the 13th April, 2016 G.S.R. 419 (E).-In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Minist .....

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Government or a local authority to another Government or local authority: Provided that nothing contained in this entry shall apply to services specified in sub-clauses (i),(ii) and (iii) of clause (a) of section 66D of the Finance Act, 1994; 55. Services provided by Government or a local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate; 56. Services provided by Government or a local authority where the gross amount charged .....

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exceed ₹ 5000/- in a financial year; 57. Services provided by Government or a local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Government or the local authority under such contract; 58. Services provided by Government or a local authority by way of- (a) registration required under any law for the time being in force; (b) testing, calibration, safety check o .....

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