https://www.taxtmi.com/forum/issue?id=108348 Applicability of service tax on audit fees hinges on whether the audited body qualifies as a governmental authority. Under earlier guidance an entity qualified only if constituted by statute or established by government with very high public participation and entrusted with municipal-type functions; under later guidance a body may qualify if set up by government resolution. Compliance with the applicable criterion for the relevant period determines exemption from service tax; failure to satisfy the criterion renders the audit services taxable. en-us Wed, 01 Apr 2015 16:01:13 +0530 Thu, 23 Jan 2025 15:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108348 Applicability of service tax on audit fees hinges on whether the audited body qualifies as a governmental authority. Under earlier guidance an entity qualified only if constituted by statute or established by government with very high public participation and entrusted with municipal-type functions; under later guidance a body may qualify if set up by government resolution. Compliance with the applicable criterion for the relevant period determines exemption from service tax; failure to satisfy the criterion renders the audit services taxable. Discussion-Forum Service Tax Wed, 01 Apr 2015 16:01:13 +0530 https://www.taxtmi.com/forum/issue?id=108348