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    <title>GOVERNMENT SERVICES &amp; NEGATIVE LIST – RECENT AMENDMENTS</title>
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    <description>The Finance Act amendments remove specified educational and certain transport services from the negative list and make any service provided by Government or local authorities to business entities taxable from the notified date, deleting the separate &quot;support services&quot; definition. Liability for service tax on government to business services is placed on the service recipient under the reverse charge mechanism, subject to a notified turnover threshold and a list of specified exemptions under amended service tax notifications.</description>
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    <pubDate>Wed, 27 Apr 2016 09:50:00 +0530</pubDate>
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      <description>The Finance Act amendments remove specified educational and certain transport services from the negative list and make any service provided by Government or local authorities to business entities taxable from the notified date, deleting the separate &quot;support services&quot; definition. Liability for service tax on government to business services is placed on the service recipient under the reverse charge mechanism, subject to a notified turnover threshold and a list of specified exemptions under amended service tax notifications.</description>
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