Services by government or local authority relating to Panchayat functions qualify for service tax exemption under notified rules.

Services by the government, a local authority, or a governmental authority in relation to functions entrusted to a Panchayat are exempted under Notification No. 25/2012 as amended by Notification No. 22/2016. Applicability depends on statutory definitions of "government," "governmental authority," and "local authority," which identify the categories of entities whose activities relating to Panchayat functions fall within the exemption.

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