https://www.taxtmi.com/article/detailed?id=11972 Service tax is not leviable on services provided to a Governmental Authority that falls within the exemption notification: either an authority set up by an Act of Parliament or State Legislature, or an entity established by government with ninety percent or more participation to carry out functions entrusted to municipalities under Article 243W; the statutory disjunction was read to keep legislative bodies and government-established bodies as distinct branches, and administrative clarifications cannot override the statutory text. en-us Thu, 19 Oct 2023 09:39:00 +0530 Thu, 19 Oct 2023 09:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11972 Service tax is not leviable on services provided to a Governmental Authority that falls within the exemption notification: either an authority set up by an Act of Parliament or State Legislature, or an entity established by government with ninety percent or more participation to carry out functions entrusted to municipalities under Article 243W; the statutory disjunction was read to keep legislative bodies and government-established bodies as distinct branches, and administrative clarifications cannot override the statutory text. Articles Service Tax Thu, 19 Oct 2023 09:39:00 +0530 https://www.taxtmi.com/article/detailed?id=11972