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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Service tax exemptions for Government and local authority services expand to cover specified public-document issuance, low value supplies, and natural resource assignments.</h1> Amendment inserts exemptions from Service Tax for services 'by Government, a local authority or' others and adds entries exempting: services by Government/local authority to another Government/local authority (with specified exclusions); issuance of passports, visas, driving licences and birth/death certificates; services below a specified gross charge (with an annual limit for continuous supplies); toleration of contract non-performance with fines/liquidated damages; statutory registration and safety testing/certification; assignment of natural resource use to individual farmers; Panchayat-related functions; pre-existing assignments of natural resource use (limited to one-time charges); telecom/spectrum permissions for financial year 2015-16 on payment of fees; and deputing officers for import-export duties on merchant overtime charges.

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