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of <h1>Government Services Linked to Panchayat Functions Under Article 243G Exempt from Service Tax Per Notification No. 22/2016.</h1> Services provided by the government, local authorities, or governmental authorities related to functions entrusted to a Panchayat under Article 243G of the Constitution are exempt from service tax as of April 13, 2016. This exemption is outlined in Notification No. 25/2012, amended by Notification No. 22/2016. A 'governmental authority' is defined as an entity established by an Act of Parliament or State Legislature, or by the government with significant control, to perform municipal functions under Article 243W. The definition of 'local authority' includes Panchayats, Municipalities, and other specified entities.
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