<h1>Government Services to Businesses Taxable from April 2016; Telecom Providers Get Spectrum Assignment Tax Clarifications.</h1> Effective April 1, 2016, all services provided by the government or local authorities to business entities became taxable. Previously, only support services were taxable. A circular issued on April 13, 2016, clarified service tax obligations for telecom service providers (TSPs) regarding spectrum assignments. It exempted service tax for past spectrum assignments and clarified tax liabilities under deferred payment options. Amendments were made to the Point of Taxation Rules, specifying that service tax is due when payments are made or due. Additionally, changes in Cenvat Credit Rules allow input tax credits over three years for spectrum assignment charges. These principles apply to the assignment of other natural resources.