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Activity in relation to any function entrusted to a Panchayat

Service Tax - Exempted Services - 60 - Chapter 60 (W.e.f - 13tt 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 60. Services by Government, a local authority .....

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stablished by Government, with 90% or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution] 65B (26A) Government means the Departments of the Central Government, .....

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stitution 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; (b) a Municipality as referred to in clause (e) of article 243P of the Constitution; .....

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