MANU/DSTX/0028/2016

Ministry : Ministry of Finance

Department/Board : Central Board of Indirect Taxes and Customs

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

Subject: Goods and Services Tax

Subject: Excise

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........