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Support services provided by government or local authority

hello in topic of negative list- service tax - Support services provided by government or local authority (that is exclusion from negative list) I have a query that what type of marketing, security, testing and analysis functions are provided by gov. or local Authority? is there any examples for this..? please help.

 1 Replies

Ankita CWA Final Student (Principle Internal Auditor)   (348 Points)
Replied 02 March 2016

hii ,


As per our books and my knowledge st is paid by service receiver as it is not exmpt service and doesnt included in negative list

Support Services by Govt. or Local Authority: Support services provided by Govt. or local authority to a business entity then the liability to pay S.T. is on the business entity. Support services includes : i. Infrastructural ii. Operational iii. Administrative iv. Logistic, v. marketing

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