Service tax on Government Departments — Instructions

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..... No. 354/59/2006-TRU dated 24-6-06 regarding levy of service tax on taxable services provided by government departments. 2. In view of number of representations received from field formations seeking clarification on levy of service tax on services provided by government departments, pending examination of the issue, field formations were asked to keep in abeyance action in such cases. The matter .....

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..... ovided. 5. In view of the above, field formations may be asked to examine individual cases carefully taking into account all the material facts and take a view. In case of any doubt in individual cases having all India implication, and in any case where it is proposed to levy service tax on a service provided by a department of the central government or state government, the same may be referred .....

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