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<h1>Municipal Services by Governmental Authorities Exempt from Service Tax Under Article 243W, Effective July 1, 2012</h1> Municipal services provided by governmental authorities, local authorities, or the government itself are exempt from service tax when they relate to functions entrusted to municipalities under Article 243W of the Constitution. This exemption, effective from July 1, 2012, was initially outlined in Notification No. 25/2012 and later amended by Notification No. 22/2016. The term 'governmental authority' is defined as entities with significant government participation, established by parliamentary or state legislation. The exemption covers services like land-use regulation and building construction, as specified in the Twelfth Schedule to the Constitution.
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