https://www.taxtmi.com/forum/issue?id=105599 Whether an entity such as Delhi Metro Rail Corporation Ltd. or Delhi University attracts service tax depends on its classification as a government authority or local authority; determination requires reference to the Mega Exemption Notification, the Negative List regime, and the Service Tax Educational Guide which explain the applicable exemption categories and interpretive criteria. en-us Thu, 25 Apr 2013 15:27:23 +0530 Thu, 23 Jan 2025 15:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105599 Whether an entity such as Delhi Metro Rail Corporation Ltd. or Delhi University attracts service tax depends on its classification as a government authority or local authority; determination requires reference to the Mega Exemption Notification, the Negative List regime, and the Service Tax Educational Guide which explain the applicable exemption categories and interpretive criteria. Discussion-Forum Service Tax Thu, 25 Apr 2013 15:27:23 +0530 https://www.taxtmi.com/forum/issue?id=105599