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    <title>Service tax leviable on any services provided by Government or Local Authority to a Business Entity w.e.f 1-4-2016 and issues therein</title>
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    <description>The 2016 amendment replaces &quot;support services&quot; with &quot;any service&quot; for services by Government or local authorities to business entities, thereby subjecting such services to service tax unless specifically exempted; a turnover based exemption in the Mega Exemption Notification exempts services to businesses below a prescribed turnover, while unresolved inconsistencies remain because corresponding changes were not made to the Reverse Charge rules or the statutory definition of &quot;support services&quot;, creating uncertainty on reverse charge liability.</description>
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