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Applicability of service tax on octroi

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Gautam kumar sah

Gautam kumar sah (Querist)
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18 December 2012 Pls tell me whether service tax is applicable on Octroi.

CA CS Amit S. Kedia

CA CS Amit S. Kedia (Expert)
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18 December 2012 No, ST is not charged on octroi.

CA CS Amit S. Kedia

CA CS Amit S. Kedia (Expert)
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18 December 2012 Services by a governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution are
exempt.
Payment of octroi comes under exemption as per article 243W by listing the same in twelth schedule

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