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Clarifications regarding Services Provided by Government or Local Authority; Any Service Provided by the Government or a Local Authority to a Business Entity has been Made Taxable with Effect from 1st April 2016

News and Press Release - Dated:- 14-4-2016 - Any service provided by the Government or a local authority to a business entity has been made taxable with effect from 1st April 2016. Prior to this, only support services provided by Government or local .....

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has been issued. The Circular addressed to the field formations of the Central Board of Excise and Customs (CBEC) explains in a Q&A form the various provisions of the notifications issued in this regard. The Circular can be accessed at http://www .....

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cial year have been exempted. This would relieve small businesses from compliance burden. In this background, the salient features of the Circular are as under:- Services provided by Government or a local authority to another Government or a local au .....

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by Indian Railways). Services by way of grant of passport, visa, driving license, birth or death certificates have been exempted. Further, services provided by Government or a local authority where the gross amount charged for such service does not e .....

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pplicable to the services provided by Government or a local authority which were subjected to service tax prior to 1st April 2016. It has also been clarified that taxes, cesses or duties levied are not leviable to Service Tax. These taxes, cesses or .....

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and penalty chargeable by Government or a local authority imposed for violation of a statute, bye-laws, rules or regulations are not leviable to Service Tax. Further, fines and liquidated damages payable to Government or a local authority for non-per .....

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rforming such activities is liable to Service Tax. It is immaterial whether such activities are undertaken as a statutory or mandatory requirement under the law and irrespective of whether the amount charged for such service is laid down in a statute .....

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nt is called. As a result, Service Tax is leviable on any payment, in lieu of any permission or license granted by the Government or a local authority. However, services provided by the Government or a local authority by way of: (i) registration requ .....

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