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of <h1>Import-Export Cargo Services After Hours Subject to Merchant Overtime Charges; Exempt From Tax by Government Authorities</h1> Services related to import-export cargo, specifically duties performed after office hours or on holidays, are subject to Merchant Overtime charges (MOT) as per Notification No. 22/2016 effective from April 13, 2016. These services are exempt from service tax when provided by government authorities. 'Governmental authority' refers to entities established by Parliament or State Legislatures with significant government participation, while 'Government' includes central, state, and union territory departments. 'Local authority' encompasses entities like Panchayats, Municipalities, and Cantonment Boards, among others, as defined under various constitutional articles.
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