Services provided by Government or a local authority where the gross amount charged for such services does not exceed 5000/-

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....Service - Notification no. 25/2012 dated 20.06.2012 From 13.4.2016 - Notification No. 22/2016 - Dated 13-4-2016 56. Services provided by Government or a local authority where the gross amount charged for such services does not exceed ₹ 5000/- Provided that nothing contained in this entry shall apply to services specified in sub-clauses (i), (ii) and (iii) of clause (a) of section 66D of ....

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....and its Departments and a Union territory and its Departments, but shall not include any entity, whether created by a statute or otherwise, the accounts of which are not required to be kept in accordance with article 150 of the Constitution or the rules made thereunder. 65B (31) "local authority" means- (a) a Panchayat as referred to in clause (d) of article 243 of the Constitution; ....

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....Notification No. 25/2012 -ST dated 20.6.2012 as amended by Notification No. 22/2016 -ST dated 13.4.2016 [Entry 56 refers]. However, the said exemption does not cover services specified in sub-clauses (i), (ii) and (iii) of clause (a) of section 66D of the Finance Act, 1994. Further, in case of continuous service, the exemption shall be applicable where the gross amount charged for such service doe....