Clarification-Levy of Service Tax on the services provided by Government or a local authority to business entities

Circular No. 192/02/2016-Service Tax F.No. 334/8/2016-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) Dated- April 13, 2016 To Principal Chief Commissioners of Customs and Central Excise (All) Principal Chief Commissioners of Central Excise & Service Tax (All) Principal Director Generals of Goods and …

Service tax Determination of Value Rule not to apply to service provided by Govt./local authority where payment deferred for interest/other consideration

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)  Notification No. 23 /2016-Service Tax,  New Delhi, the 13th April, 2016 G.S.R.____ (E).- In exercise of the powers conferred by clause (aa) of sub-section (2) of section 94 of the Finance Act,1994 (32 of 1994), the Central Government hereby …