https://www.taxtmi.com/article/detailed?id=6063 Service tax requires an activity by one person for another for consideration; self-supplied activity is not taxable. Section 65B(37) gives an inclusive definition of person covering natural persons and a broad range of juristic entities (individuals, HUFs, companies, societies, LLPs, firms, associations, Government, local authorities and other artificial juridical persons), ensuring entities are captured as taxable persons. Government services are generally in the negative list, except where they compete with private providers or affect the Cenvat chain, and General Clauses Act definitions apply to identify "Government." en-us Thu, 12 Feb 2015 06:24:25 +0530 Thu, 12 Feb 2015 16:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6063 Service tax requires an activity by one person for another for consideration; self-supplied activity is not taxable. Section 65B(37) gives an inclusive definition of person covering natural persons and a broad range of juristic entities (individuals, HUFs, companies, societies, LLPs, firms, associations, Government, local authorities and other artificial juridical persons), ensuring entities are captured as taxable persons. Government services are generally in the negative list, except where they compete with private providers or affect the Cenvat chain, and General Clauses Act definitions apply to identify "Government." Articles Service Tax Thu, 12 Feb 2015 06:24:25 +0530 https://www.taxtmi.com/article/detailed?id=6063