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of <h1>Government Services to Businesses Taxed from April 1, 2016, per Finance Act, 2015, Section 109(1.</h1> Effective April 1, 2016, all services provided by the government or local authorities to business entities are subject to service tax, except those specifically exempted or listed in the Negative List. This is pursuant to the provisions of Section 109(1) of the Finance Act, 2015, as announced by the Central Government. The notification, issued by the Ministry of Finance, Department of Revenue, formalizes this tax imposition date.
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