Can anyone tell me whether local bodies like Delhi Development Authority or Okhla Industrial Development Authority can be called a "person" with regard to service tax provisions?
If service is rendered to a local authority as above, will the local authority have to pay service tax?
According to me, if the word 'person' is used without any qualification, certainly it will include above mentioned social bodies also. Further, it depends on the definition of particular service also.
Kindly look for specific service and exemptions thereof.
CAclubindia
