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    <title>SCOPE AND RELEVANCE OF GOVERNMENT IN SERVICE TAX</title>
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    <description>The Finance Bill, 2015 defines government in section 65B to include Central, State and Union Territory departments but excludes entities whose accounts are not kept under Article 150, thereby distinguishing core government departments from statutory or corporate bodies; this definition affects whether services to or by government fall under the negative list or specific exemption notifications, and amendments replacing &#039;support service&#039; with &#039;any service&#039; narrow negative-list protection and expand taxable services involving government.</description>
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