Scope Of Taxable Services To A Governmental Authority Widened

Ministry of Finance under Mega Exemption Notification no. 25/2012 – Service Tax issued on 20.06.2012 ('Mega Exemption Notification' for short) issued under the negative list regime of the Service Tax Laws exempted certain services from the services tax leviable thereon. Under the said notification inter alia the services rendered to or by a governmental authority in the nature detailed hereunder were exempted.

Under Para 12 of the said Mega Exemption Notification, services provided to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of –