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<h1>Exempt Services Under Service Tax: Changes in Definitions and Scope Since July 1, 2012, Focus on Municipal Functions</h1> The scope of exempt services related to public services under service tax regulations from July 1, 2012, onwards. Initially, services provided to government entities concerning municipal functions like water supply and sanitation were exempt. Changes over time included the withdrawal of exemptions for aircraft maintenance and clarifications on exempt services. Definitions of 'governmental authority,' 'local authority,' and 'government' were provided, specifying entities involved and their legal foundations. Amendments over the years refined these definitions and the scope of exempt services, emphasizing direct municipal functions while excluding consultancy and design services.