In furtherance of the amendment made vide the Finance Act, 2015 (as made effective from April 01, 2016) qua the services provided by the Government or Local Authority, the Central Board of Excise and Customs (“CBEC”) has issued Circular No. 192/02/2016 – Service Tax dated April 13, 2016 which offers clarifications on various doubts raised by industry, more particularly, in respect of services which are the outcome of sovereign rights/functions of the Government. This ELP’s Tax Alert is an analysis of the position in law – previous and present as also the impact of the amendment.  

ELP-Tax-Alert---Clarification-on-Services-by-Government-or-Local-Authority.pdf

We trust you will find this an interesting read. If you have any queries, please do write to us at .

Regards

ELP Tax Team