https://www.taxtmi.com/forum/issue?id=5439 Government services are generally non-taxable under the negative list, but support services-infrastructural, operational, administrative, logistic, marketing or similar outsourced functions-are taxable when supplied to business entities; however, services rendered by government in discharge of sovereign functions or statutory obligations are excluded, so a government cooperative audit conducted to fulfil a statutory duty would not be treated as a taxable support service and would not attract service tax under reverse charge. en-us Tue, 19 Mar 2013 04:57:27 +0530 Thu, 23 Jan 2025 15:57:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=5439 Government services are generally non-taxable under the negative list, but support services-infrastructural, operational, administrative, logistic, marketing or similar outsourced functions-are taxable when supplied to business entities; however, services rendered by government in discharge of sovereign functions or statutory obligations are excluded, so a government cooperative audit conducted to fulfil a statutory duty would not be treated as a taxable support service and would not attract service tax under reverse charge. Discussion-Forum Service Tax Tue, 19 Mar 2013 04:57:27 +0530 https://www.taxtmi.com/forum/issue?id=5439