Notification No. 02/2014 – ST., Dated: January 30, 2014 amends the definition of ‘Governmental Authority’ as an authority or a board or any other body;
(i) Set up by an Act of Parliament or a State Legislature; or
(ii) Established by Government, with 90% or more participation by way of equity or control, to carry out any function  entrusted to a municipality under article 243W of the Constitution.
This amendment has expanded the scope of previous definition of Governmental Authority, under Mega Exemption  Notification No. 25/2012 dated 20.06.2012, which defined it as an authority or a board or any other body, set up by an Act of Parliament or a State Legislature and established with 90% or more participation by way of equity or control by Government.
Post amendment only one of the two above-mentioned conditions needs to be satisfied in order to qualify as  Governmental Authority.

Notification No. 02/2014-Service Tax, 

New Delhi, 30th January, 2014

G.S.R….(E).­­- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.25/2012-Service Tax, dated the 20th June, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R. 467 (E), dated the 20th June, 2012, namely:-

In the said notification, in the paragraph 2, for clause (s), the following shall be substituted, namely:­­–

‘(s) “governmental authority” means an authority or a board or any other body;

(i)  set up by an Act of Parliament or a State Legislature; or

(ii) established by Government,

 with 90% or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution;’.

[F.No. 354 /236/ 2013-TRU]

(Raj Kumar Digvijay)

Under Secretary to the Government of India

Note.- The principal notification was published in the Gazette of India, Extraordinary, vide Notification No. 25/2012-ST Dated. 20-6-2012 number G.S.R. 467 (E), dated the 20th June, 2012 and was last amended by Notification No.01/2014- Service Tax, dated the 10th January, 2014 G.S.R. 15(E), dated the 10th January,2014.

More Under Service Tax

3 Comments

  1. JAYA NARAYANA says:

    whether service provided to Defence Establishment is exempted from service tax, if exempted is there any notification. Please provide notification number.

  2. Amit Jain says:

    My firm is a proprietorship Firm providing Manpower services, please tell me that the whether Partial Reverse Charge Mechanism / ACT Applicable on Canttonment Boards or not for these type of services.

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Posts by Date

June 2021
M T W T F S S
 123456
78910111213
14151617181920
21222324252627
282930