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TMI BlogMunicipal servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... f the Constitution. From 13.4. 2016 -Not. 22/2016 - Dated 13-4-2016 39. Services by a government,a local authority, governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution. Amending notes: in entry 39, after the words "Services by", the words "Government, a local authority or" shall be inserted; Meanings and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 65B (31) "local authority" means- (a) a Panchayat as referred to in clause (d) of art ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h have been entrusted to Municipalities under Article 243W of the Constitution, when provided by governmental authority are already exempt under Notification No. 25/2012 -ST dated 20.6.2012. The said services when provided by Government or a local authority have also been exempted from Service Tax vide Notification No. 25/2012 -ST dated 20.6.2012 as amended by Notification No. 22/2016 -ST dated 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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