https://www.taxtmi.com/article/detailed?id=5468 The amendment to the Service Tax exemption changed the definition of governmental authority from a conjunctive requirement-being set up by statute and established with government participation-to an alternative test where an entity qualifies either by statutory creation or by government establishment with adequate equity or control to perform municipal functions, thereby expanding bodies eligible for exemptions under the notification. en-us Thu, 06 Feb 2014 06:51:09 +0530 Thu, 06 Feb 2014 06:51:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5468 The amendment to the Service Tax exemption changed the definition of governmental authority from a conjunctive requirement-being set up by statute and established with government participation-to an alternative test where an entity qualifies either by statutory creation or by government establishment with adequate equity or control to perform municipal functions, thereby expanding bodies eligible for exemptions under the notification. Articles Other Topics Thu, 06 Feb 2014 06:51:09 +0530 https://www.taxtmi.com/article/detailed?id=5468