https://www.taxtmi.com/forum/issue?id=108265 Statutory education boards are governmental authorities and services provided by a government or local authority are excluded under the negative list; however, where a private partnership firm supplies business auxiliary services to those boards, the firm is liable to pay service tax, since the exemption covers services by the authority itself and does not apply to third-party suppliers, while the boards may reimburse the firm. en-us Sun, 15 Mar 2015 17:05:01 +0530 Thu, 23 Jan 2025 15:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108265 Statutory education boards are governmental authorities and services provided by a government or local authority are excluded under the negative list; however, where a private partnership firm supplies business auxiliary services to those boards, the firm is liable to pay service tax, since the exemption covers services by the authority itself and does not apply to third-party suppliers, while the boards may reimburse the firm. Discussion-Forum Service Tax Sun, 15 Mar 2015 17:05:01 +0530 https://www.taxtmi.com/forum/issue?id=108265