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ST applicable on services provided to local authority?

This query is : Resolved 

Will Service Tax have to be charged by us if we are providing services to a local authority- say a municipal corporation?

It depends on which services. In most cases the levy would have to be charged such as telphone, insurance, professional charges etc. The reciver in such cases is any person which probably includes municipality. However if municipality is not a person then the liability may not arsie.

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