All the services provided by the Government or local authority to a business entity, except the services that are specifically exempted, or covered by any another entry in the Negative List, shall be liable to service tax w.e.f. 1.4.2016 . - Seeks to appoint 1th day of April, 2016 as the date with effect from which the provisions of Section 109(1) as contained in the Finance Act, 2015 shall come into effect. - 06/2016 - Service Tax

Taxability of government services: government and local authority supplies to businesses are made taxable, subject to exemptions.

Government and local authority services supplied to business entities are made taxable under service tax law from the appointed commencement, except for services specifically exempted or covered by the negative list; the notification fixes the statutory commencement date for the provision that brings such services within the service tax net.