https://www.taxtmi.com/circulars?id=61624 The substituted clause defines "governmental authority" to mean an authority, board, or other body either set up by an Act of Parliament or a State legislature, or established by Government, with predominant government participation by way of equity or control, constituted to carry out any function entrusted to a municipality under the constitutional provision concerning municipal powers. The amendment tightens recognition to bodies meeting the statute-establishment or government-formation criterion plus dominant government ownership or control. en-us Mon, 03 Feb 2014 00:00:00 +0530 Thu, 27 Jun 2019 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61624 The substituted clause defines "governmental authority" to mean an authority, board, or other body either set up by an Act of Parliament or a State legislature, or established by Government, with predominant government participation by way of equity or control, constituted to carry out any function entrusted to a municipality under the constitutional provision concerning municipal powers. The amendment tightens recognition to bodies meeting the statute-establishment or government-formation criterion plus dominant government ownership or control. Circulars Service Tax Mon, 03 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61624