https://www.taxtmi.com/article/detailed?id=5460 The amendment broadens the definition of Governmental Authority for service tax exemption to include (a) any authority, board or body set up by an Act of Parliament or a State Legislature, and (b) any authority, board or body established by Government with government participation by way of equity or control, where such entities carry out functions entrusted to a municipality, thereby removing the prior combined requirement of both legislative creation and government equity/control. en-us Sat, 01 Feb 2014 12:46:42 +0530 Sat, 01 Feb 2014 12:46:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5460 The amendment broadens the definition of Governmental Authority for service tax exemption to include (a) any authority, board or body set up by an Act of Parliament or a State Legislature, and (b) any authority, board or body established by Government with government participation by way of equity or control, where such entities carry out functions entrusted to a municipality, thereby removing the prior combined requirement of both legislative creation and government equity/control. Articles Service Tax Sat, 01 Feb 2014 12:46:42 +0530 https://www.taxtmi.com/article/detailed?id=5460