SC: Menstrual Health is a Fundamental Right under Article 21; Orders Free Sanitary Pads in Schools  ||  Supreme Court: Industrial Court is the Proper Forum to Decide Issues Relating to Contract Labour  ||  Supreme Court: Only Civil Court of Original Jurisdiction Can Extend Arbitral Tribunal’s Mandate  ||  SC: Demolition of Private Property Must Rest on Clear Statutory Grounds and Due Consideration  ||  SC: After Complaint Was Withdrawn, BCI Disciplinary Committee Could Not Penalise Advocate  ||  MP HC: Decree Holder Cannot Defeat Compromise or Initiate Execution by Refusing Debtor’s Cheque  ||  MP HC: Spouse’s Income Cannot Be Clubbed With Public Servant’s for Disproportionate Assets Case  ||  Ker HC: Bar Association is Not Employer & Cannot Form Internal Complaints Committee under POSH Act  ||  SC: Ex-Contract Workers Must Be Preferred When Employers Replace Contract Labour With Regular Staff  ||  SC: Waqf Tribunals Cannot Hear Claims over Properties Not Listed or Registered under Waqf Act    

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