local authority and person

Save Share

This query is : Resolved

TH (Querist)
Follow

22 July 2009 Hi..

Can anyone tell me whether local bodies like Delhi Development Authority or Okhla Industrial Development Authority can be called a "person" with regard to service tax provisions?

If service is rendered to a local authority as above, will the local authority have to pay service tax?

Thank you.

Mahesh

Mahesh (Expert)
Follow

23 July 2009 Hi,

According to me, if the word 'person' is used without any qualification, certainly it will include above mentioned social bodies also.
Further, it depends on the definition of particular service also.

Kindly look for specific service and exemptions thereof.

- Mahesh

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now