https://www.taxtmi.com/forum/issue?id=4330 Respondents conclude that NHAI is not a business entity and can qualify as a government authority exempt from service tax because it is constituted by an Act of Parliament. Eligibility for the government authority exemption is tied to conditions such as statutory establishment, predominant government participation, and performance of municipal-type functions. Commentators also observe that services to government are typically taxed via the provider and propose administrative exemptions to reduce paperwork and disputes, noting that the matter was raised with the tax administration. en-us Wed, 04 Jul 2012 22:06:00 +0530 Thu, 23 Jan 2025 15:57:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4330 Respondents conclude that NHAI is not a business entity and can qualify as a government authority exempt from service tax because it is constituted by an Act of Parliament. Eligibility for the government authority exemption is tied to conditions such as statutory establishment, predominant government participation, and performance of municipal-type functions. Commentators also observe that services to government are typically taxed via the provider and propose administrative exemptions to reduce paperwork and disputes, noting that the matter was raised with the tax administration. Discussion-Forum Service Tax Wed, 04 Jul 2012 22:06:00 +0530 https://www.taxtmi.com/forum/issue?id=4330