Services by Government or a local authority: specified categories fall outside the negative list and may attract service tax. Services by Government or a local authority are excluded from service tax under the negative list, except for specified taxable categories: certain Department of Posts services to non-government persons, services relating to aircraft or vessels at or beyond port/airport precincts, transport of goods or passengers, and support services to business entities. Statutory definitions of Government, local authority and support services determine scope. Inter-department services within the same Government are not taxable, while cross-government or autonomous-body services may be, and many support services to businesses are taxed under reverse charge.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Services by Government or a local authority: specified categories fall outside the negative list and may attract service tax.
Services by Government or a local authority are excluded from service tax under the negative list, except for specified taxable categories: certain Department of Posts services to non-government persons, services relating to aircraft or vessels at or beyond port/airport precincts, transport of goods or passengers, and support services to business entities. Statutory definitions of Government, local authority and support services determine scope. Inter-department services within the same Government are not taxable, while cross-government or autonomous-body services may be, and many support services to businesses are taxed under reverse charge.
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