TMI Blogservice tax under reverse charge - government servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... service tax under reverse charge - government services X X X X Extracts X X X X X X X X Extracts X X X X ..... s per Union Budget 2016 -17, Any services provided by Govt. to business entity will be liable to service tax under RCM. Is services of electricity, telecom & water by govt. ie. BSNL, MSEB and water bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll from municipality liable to service tax under reverse charge? Reply By KASTURI SETHI: The Reply: Pl. note the words 'TO BUSINESS ENTITY". It means service provided to individual is not t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axable. Also note the definition of 'Govt.' or 'Local Authority. BSNL and MSEB are not fully Government. Municipal Corporation or Committee falls under the definition of 'Local Authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty'. There are exemptions and exceptions also. Clear picture will emerge after enactment. The possibility of further change or amendment cannot be ruled out. Reply By Ganeshan Kalyani: The Reply: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service means any activity carried out by one person for another for consideration. Will supply of electricity be not a sale. The charges are levied based on the unit consumption. Nothing is perfo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmed by the provider of electricity but has only supplied the electricity. Can you share your views. Thanks. X X X X Extracts X X X X X X X X Extracts X X X X
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