Services provided in relation to pubic services - Service Tax Practice Manual / Ready Reckoner - Service Tax

Chapter 25 Services provided in relation to public services (w.e.f. 1st July, 2012) Scope of Exempt Service Notification no. 25/2012 dated 20.06.2012 From 1.7.2012 to 31.3.2013 25. Services provided to Government, a local authority or a governmental authority by way of - (a) carrying out any activity in relation to any function ordinarily entrusted to a municipality in relation to water supply, public health, sanitation conservancy, solid waste management or slum improvement and upgradation; or (b) repair or maintenance of a vessel or an aircraft; From 1.4.2013 to 10.7.2014 - Notification no. 3/2013 - ST dated 1.3.2013 25. Services provided to Government, a local authority or a governmental authority by way of - (a) carrying out any activity in relation to any function ordinarily entrusted to a municipality in relation to water supply, public health, sanitation conservancy, solid waste management or slum improvement and upgradation; or (b) repair or maintenance of a vessel; Amending Notes w.e.f. 1.4.2013:- The exemptions for repair or maintenance of government aircrafts has been withdrawn. From 11.7.2014 - Notification No.06/2014 - dated 11th July, 2014 25. Services provided to Government, a local authority or a governmental authority by way of - (a) water supply, public health, sanitation conservancy, solid waste management or slum improvement and up-gradation; or (b) repair or maintenance of a vessel; Amending Notes w.e.f. 11.7.2014:- For greater clarity, the exemption in respect of services provided to Government or local authority or governmental authority has been made more specific. Services by way of water supply, public health, sanitation conservancy, solid waste management or slum improvement and up-gradation will continue to remain exempted but the exemption would not be extendable to other services such as consultancy, designing, etc., not directly connected with these specified services. Meaning Definitions: Meanings and Definitions: From 1.7.2012 to 29.1.2014 (s) governmental authority means a board, or an authority or any other body established with 90% or more participation by way of equity or control by Government and set up by an Act of the Parliament or a State Legislature to carry out any function entrusted to a municipality under article 243W of the Constitution ; From 30.1.2014 (s) governmental authority means an authority or a board or any other body; (i) set up by an Act of Parliament or a State Legislature; or (ii) established by Government, with 90% or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution ] 65B (31) local authority means- (a) a Panchayat as referred to in clause (d) of article 243 of the Constitution ; (b) a Municipality as referred to in clause (e) of article 243P of the Constitution ; (c) a Municipal Committee and a District Board, legally entitled to, or entrusted by the Government with, the control or management of a municipal or local fund; (d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006; (41 of 2006.) (e) a regional council or a district council constituted under the Sixth Schedule to the Constitution ; (f) a development board constituted under article 371 of the Constitution ; or (g) a regional council constituted under article 371A of the Constitution ; From 14.5.2015 65B (26A) Government means the Departments of the Central Government, a State Government and its Departments and a Union territory and its Departments, but shall not include any entity, whether created by a statute or otherwise, the accounts of which are not required to be kept in accordance with article 150 of the Constitution or the rules made thereunder.