SC: Under RTE Act, States Cannot Justify Low Teacher Pay by Citing Centre’s Failure to Release Funds  ||  Supreme Court: While a Child’s Welfare is Paramount, It is Not the Sole Factor in Custody Disputes  ||  Supreme Court: High Court Cannot Reject a Plaint While Exercising Jurisdiction under Article 227  ||  SC: Merely Leasing an Apartment Does Not Bar a Flat Buyer’s Consumer Complaint Against the Builder  ||  Delhi HC: Unproven Adultery Allegations Cannot be Used to Deny Interim Maintenance under the DV Act  ||  Bombay HC: Storing Items in a Fridge isn’t Manufacturing and Doesn’t Make Premises a Factory  ||  Kerala HC: Disability Pension is Not Payable if the Condition is Unrelated to Military Service  ||  Supreme Court: Award Valid Even If Passed After Mandate Expiry When Court Extends Time  ||  Jharkhand HC: Regular Bail Plea During Interim Bail is Not Maintainable under Section 483 BNSS  ||  Cal HC: Theft Claims and Public Humiliation Alone Don’t Amount To Abetment of Suicide U/S 306 IPC    

Clarification on levy of tax for services provided by government or authority- (Ministry of Finance ) (13 Apr 2016)

MANU/DSTX/0028/2016

Service Tax

The Central Board of Excise and Customs issued a comprehensive clarification on the levy of service tax on services provided by the government or a local authority to a business entity. It also includes detailed examples to illustrate computation of service tax in situations when the service rendered is chargeable to tax.

Services provided by the government or a local authority to business entities with a turnover of over Rs. 10 lakh have become taxable effective 1 April 2016, though services such as grant of passport, visa, driving licence and other certificates are exempt. Moreover, services for which the gross amount charged by the government or authority is less than Rs. 5000 are also exempt.

Relevant : Clarifications regarding services provided by government or authority MANU/PIBU/0378/2016 Service Tax (Determination of Value) Amendment Rules, 2016 MANU/DSTX/0030/2016 Point of Taxation (Third Amendment) Rules, 2016 MANU/DSTX/0031/2016

Tags : SERVICE TAX   GOVERNMENT   BUSINESS ENTITY  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved