Service Tax on Govt., Local Authority, Govt. Authority

[Hitesh Goyal]

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 

[YAGAY andSUN]

Please check the Mega Exemption Notification, Negative List and Service Tax Educational Guide in this regard.

AI Summary

Service tax applicability to public bodies hinges on classification as government or local authority under exemption rules. Whether an entity such as Delhi Metro Rail Corporation Ltd. or Delhi University attracts service tax depends on its classification as a government authority or local authority; determination requires reference to the Mega Exemption Notification, the Negative List regime, and the Service Tax Educational Guide which explain the applicable exemption categories and interpretive criteria.