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Services provided by Government or a local authority by way of registration testing and certification etc. as required under any law

Service Tax - Exempted Services - 58 - Chapter 58 Services provided by Government or a local authority by way of registration, testing and certification etc. as required under any law (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 58. Services provided by Government or a local authority by way of- (a) registration required under any law for the time being in force; (b) testing, cali .....

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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) of article 243 of the Constitution; .....

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e Constitution; or (g) a regional council constituted under article 371A of the Constitution; CIRCULAR NO. 192/02/2016-Service Tax It is clarified that any activity undertaken by Government or a local authority against a consideration constitutes a service and the amount charged for performing 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 su .....

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