https://www.taxtmi.com/manuals?id=694 Exemption covers services from providers in a non-taxable territory when received by Government, local authority or governmental authority for non-commercial purposes; by entities registered under section 12AA for specified charitable activities; or by persons located in a non-taxable territory. Definitions and amendments narrow charitable activities and define governmental and local authorities. Guidance confirms exemption where both provider and receiver are in a non-taxable territory, while use for business triggers service tax under the reverse charge mechanism unless exempted. en-us Wed, 20 Jun 2012 17:35:00 +0530 Thu, 14 Jul 2016 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=694 Exemption covers services from providers in a non-taxable territory when received by Government, local authority or governmental authority for non-commercial purposes; by entities registered under section 12AA for specified charitable activities; or by persons located in a non-taxable territory. Definitions and amendments narrow charitable activities and define governmental and local authorities. Guidance confirms exemption where both provider and receiver are in a non-taxable territory, while use for business triggers service tax under the reverse charge mechanism unless exempted. Manuals Service Tax Wed, 20 Jun 2012 17:35:00 +0530 https://www.taxtmi.com/manuals?id=694