https://www.taxtmi.com/article/detailed?id=1991 Service tax is payable on government or local authority services not in the negative list, but where such services constitute support services the tax liability shifts to the service recipient under the reverse charge mechanism; sovereign or statutory functions that cannot be performed by private entities are excluded from support services. The statutory definition of support services includes infrastructural, operational, administrative, logistic, marketing functions and expressly lists items such as advertisement, construction contracts, renting, security, and testing and analysis. en-us Tue, 01 Jan 2013 10:49:05 +0530 Tue, 01 Jan 2013 10:49:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1991 Service tax is payable on government or local authority services not in the negative list, but where such services constitute support services the tax liability shifts to the service recipient under the reverse charge mechanism; sovereign or statutory functions that cannot be performed by private entities are excluded from support services. The statutory definition of support services includes infrastructural, operational, administrative, logistic, marketing functions and expressly lists items such as advertisement, construction contracts, renting, security, and testing and analysis. Articles Service Tax Tue, 01 Jan 2013 10:49:05 +0530 https://www.taxtmi.com/article/detailed?id=1991