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Services provided by Government or a local authority where the gross amount charged for such services does not exceed ₹ 5000/-

Service Tax - Exempted Services - 56 - Chapter 56 (W.e.f - 13th April 2016) Scope of Exempt Service - Notification no. 25/2012 dated 20.06.2012 From 13.4.2016 - Notification No. 22/2016 - Dated 13-4-2016 56. 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: Provided further that in case where continuous supply of service, as defined in clause (c) of rule 2 of the Point of Taxat .....

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icipality under article 243W of the Constitution] 65B (26A) Government means the Departments of the Central Government, a State Government and its Departments and a Union territory and its Departments, but shall not include any entity, whether created by a statute or otherwise, the accounts of which are not required to be kept in accordance with article 150 of the Constitution or the rules made thereunder. 65B (31) "local authority" means- (a) a Panchayat as referred to in clause (d) o .....

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