Services provided by state governments under Centrally Sponsored Schemes (CSS) -- regarding

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....x (All), Director General (Service Tax), Director General (Central Excise Intelligence), Director General (Audit), Commissioners of Service Tax (All), Commissioners of Central Excise and Service Tax (All). Madam/Sir, Subject: Services provided by state governments under Centrally Sponsored Schemes (CSS) -- regarding. In the recent past, instances have come to the notice of the Board, where....

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....ate government department/agency (as service provider) are nothing but consideration for installation and commissioning service received from the central government (service receiver). 2. Implicit in this service tax demand is an assumption that the relationship between Central government and the State government is an equivalent of a relationship between principal and the agent. This assumption ....