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GOVERNMENT SERVICES & NEGATIVE LIST RECENT AMENDMENTS

Service Tax - By: - Dr. Sanjiv Agarwal - Dated:- 27-4-2016 - Amendments made by Finance Bill, 2016 Finance Bill, 2016 has made certain changes in the negative list (section 66D). The scope of services under negative list has been further pruned for services in relation to education, transportation of passengers by stage carriage and transportation of goods by aircraft or vessel from a place outside India to customs station in India. The amendments in brief are as follows - Clause (l) in respect .....

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under Notification No. 25/2012-ST, as amended. Clause (o) sub-clause (i) in relation to services of transportation of passengers, with or without accompanied belongings, by a stage carriage shall be omitted w.e.f. 01.06.2016. However, this service shall be exempt under new entry No. 23(bb) of Notification No. 25/2012-ST, as amended. Clause (p) sub-clause (ii) relating to services by way of transportation of goods by an aircraft or vessel from a place outside India upto the customs station of cle .....

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notified as the date from which any service provided by Government or local authorities to business entities shall be taxable. Consequently, 1st April, 2016 has also been notified as the date from which the definition of support services shall stand deleted from the Finance Act, 1994. (Notification No. 15/2016-ST dated 01.03.2016.) Taxability of Government Services under Reverse Charge At present, support services provided by Government or local authorities to business entities are taxable under .....

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ice provided by Government or local authorities to business entities shall also be on the service recipient on reverse charge basis. The liability to pay service tax on any service provided by Government or a local authority to business entities shall be on the service recipient. Consequently, notification No. 30/2012-ST is being amended so as to delete the words by way of support services‟ appearing at Sl. No. 6 of the Table in the said notification with effect from 1st April, 2016. Furth .....

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e charge. In other words, threshold exemption has been provided by Government or Local Authority to business entities with a turnover upto ₹ 10 lakh in the preceding financial year vide entry No. 48 in Notification No. 25/2012-ST, as amended. Exemption to services provided by Government and Local Authority Various exemptions have been provided to services provided by the Government or Local Authority to business entities vide Notification No. 22/2016-ST dated 13.04.2016 by amending Notific .....

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