https://www.taxtmi.com/caselaws?id=447609 Services under Section 66D(a) of the Finance Act, 1994 (negative list) were held inapplicable where a local authority engaged a private service provider to impart computer training and itself paid the consideration. The HC reasoned that the exemption covers services provided by the Government/local authority, whereas here the petitioners were the service providers and the local authority was the recipient; the tax incidence depends on the provider-consideration nexus, and the provider must collect and remit service tax from the payee. The local authority's claim of exemption under Section 66D was rejected, and the transaction was held amenable to service tax; the petition was allowed. en-us Fri, 15 Dec 2023 00:00:00 +0530 Wed, 07 Jan 2026 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447609 Services under Section 66D(a) of the Finance Act, 1994 (negative list) were held inapplicable where a local authority engaged a private service provider to impart computer training and itself paid the consideration. The HC reasoned that the exemption covers services provided by the Government/local authority, whereas here the petitioners were the service providers and the local authority was the recipient; the tax incidence depends on the provider-consideration nexus, and the provider must collect and remit service tax from the payee. The local authority's claim of exemption under Section 66D was rejected, and the transaction was held amenable to service tax; the petition was allowed. Case-Laws Service Tax Fri, 15 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447609