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    <title>Definition of Govt. for the purpose of Service Tax - coverage of local authority/MC</title>
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    <description>One administrative view treats local development authorities and municipal corporations as outside the scope of Government exemption, making contractors liable to charge service tax and prompting practitioners to seek departmental confirmation and to charge service tax as a precaution; an alternative view applies the Works Contract commercial-user test, contending that works for municipal authorities are not primarily commercial and therefore not taxable.</description>
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      <description>One administrative view treats local development authorities and municipal corporations as outside the scope of Government exemption, making contractors liable to charge service tax and prompting practitioners to seek departmental confirmation and to charge service tax as a precaution; an alternative view applies the Works Contract commercial-user test, contending that works for municipal authorities are not primarily commercial and therefore not taxable.</description>
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