Services provided by Government or Local authority

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....local authority by way of support services excluding,- (1) renting of immovable property, and (2) services specified in sub-clauses (i), (ii) and (iii) of clause (a) of section 66D of the Finance Act,1994 Taxable services provided or agreed to be provided by Government or local authority by way of support services excluding, - (1) renting of immovable property, and (2) services specified in su....

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....local authority excluding, - (1) renting of immovable property, and (2) services specified in sub-clauses (i), (ii) and (iii) of clause (a) of section 66D of the Finance Act,1994, to any business entity located in the taxable territory; Liability on:- Service Provider Service Recipient % of tax Nil 100% Meanings and Definitions: As per Section 65B (49) -"Support services" me....

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....mental authority" means an authority or a board or any other body; (i) set up by an Act of Parliament or a State Legislature; or (ii) established by Government, with 90% or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution] 65B (31) "local authority" means- (a) a Panchayat as referred to i....