Please clarify whether Delhi Metro Rail Corporation Ltd. or Delhi University is a Govt. Authority or Local Authority for service Tax Applicability with proper details
Service Tax on Govt., Local Authority, Govt. Authority
Hitesh Goyal
Clarification Sought on Service Tax Classification for Delhi Metro and Delhi University; Check Mega Exemption Notification. A query was raised regarding the classification of Delhi Metro Rail Corporation Ltd. and Delhi University as either a government authority or local authority for the purpose of service tax applicability. The response suggested consulting the Mega Exemption Notification, Negative List, and Service Tax Educational Guide for clarification. (AI Summary)