Seeks to bring into effect provisions of clause (h) of section 107 of the Finance Act, 2015
Notification No 15/2016-Service Tax dt. 01-03-2016
Note : the definition of “support service” [section 65B (49)] is also to be omitted from date to be notified [section 107(h) of Finance Act, 2015]. As and when this amendment is given effect to, all services provided by the Government or local authority to a business entity, except the services that are specifically exempted, or covered by any another entry in the Negative List, shall be liable to service tax