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    <title>Functions of Governmental Authority</title>
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    <description>Exemption applies to services by governmental authority in relation to functions entrusted to municipalities under Article 243W; only activities connected to functions listed in the Twelfth Schedule-such as urban planning, land-use regulation, water supply, sanitation, roads, public health, fire services, urban amenities, slum improvement and related municipal services-are excluded from service tax; services outside those municipal functions remain taxable unless otherwise exempt.</description>
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    <pubDate>Fri, 17 Aug 2012 15:20:12 +0530</pubDate>
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