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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 authority to business entities were taxable. In order to clarify doubts raised by members of Industry and Trade Associations and mitigate the small assessees from compliance burden, a detailed Circular No. 192/02/2016-Service Tax dated 13 April 2016 .....

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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 authority have been exempted. However, this exemption is not applicable to services provided by Government or a local authority which were subjected to service tax prior to 1st April 2016 (for instance, the services of transport of goods or passengers .....

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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 duties include excise duty, customs duty, Service Tax, State VAT, CST, income tax, wealth tax, stamp duty, taxes on professions, trades, callings or employment, octroi, entertainment tax, luxury tax and property tax. It has been clarified that fines .....

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