Reverse charge on government services requires business recipients to discharge service tax for specified public body services.

Reverse charge on services provided or agreed to be provided by Government or local authority requires the business recipient located in the taxable territory to discharge service tax, subject to exclusions for renting of immovable property and services specified in sub clauses (i)-(iii) of clause (a) of section 66D. Definitions of support services, governmental authority, local authority and Government were amended to clarify covered entities and functions, and an amendment omitted the phrase 'by way of support services' from the enabling paragraph, affecting coverage from the relevant effective dates.

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