MANU/DSTX/0028/2016
Ministry : Ministry of Finance
Department/Board : Service Tax
Circular No. : 192/02/2016-Service Tax
Date : 13.04.2016
Notification/ Circulars Referred : Notification No. 25/2012-ST dated 20.6.2012 MANU/DSTX/0065/2012;Notification No. 22/2016-ST dated 13.4.2016 MANU/DSTX/0029/2016;Circular No. 89/7/2006-Service Tax dated 18-12-2006 MANU/DSTX/0059/2006;Notification No. 24/2016-ST dated 13.4.2016 MANU/DSTX/0031/2016; Notification No. 23/2016-ST dated 13.4.2016 MANU/DSTX/0030/2016
Citing Reference:
Notification No. 25/2012-ST dated 20.6.2012 MANU/DSTX/0065/2012 Referred
Notification No. 22/2016-ST dated 13.4.2016 MANU/DSTX/0029/2016 Referred
Circular No. 89/7/2006-Service Tax dated 18-12-2006 MANU/DSTX/0059/2006 Referred
Notification No. 24/2016-ST dated 13.4.2016 MANU/DSTX/0031/2016 Referred
Notification No. 23/2016-ST dated 13.4.2016 MANU/DSTX/0030/2016 Referred
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/System/CEI
Director General of Audit/Tax Payer Services
Principal Commissioners/Commissioners of Customs and Central Excise (All)
Principal Commissioners/Commissioners of Central Excise and Service Tax (All)
Principal Commissioners/Commissioners of Service Tax (All)
Principal Commissioners/Commissioners LTU/Central Excise/Service Tax (Audit)
Clarification on issues regarding levy of Service Tax on the services provided by Government or a local authority to business entities-reg.
Madam/Sir,
Any service provided by Government or a local authority to a business entity has been made taxable w.e.f. 1st April 2016. Post Budget 2016, representations have been received from several quarters including business and industry associations in respect of various aspects pertaining to the taxation of such services. Accordingly, the following clarifications are issued:-
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