Go Ad-Free on CAclubindia with Daily Mobile Updates. Subscribe Now!

Definition of government

deepakkalal (Student) (43 Points)

24 April 2014

whether government companies are included in the definition of government??

Reply
Follow
Share

3 Replies

Deepak Gupta (CA Student) (15922 Points)
Replied 25 April 2014

Originally posted by : deepakkalal
	whether government companies are included in the definition of government??

No..
.
The phrase ‘Government’ has not been defined in the Act. ‘Government’ would include various departments and offices of the Central or State Government or the U.T. Administrations which carry out their functions in the name and by order of the President of India or the Governor of a State.
.
[For detailed analysis and reference, kindly refer to para no. 2.4.7, 2.4.10, 4.1.4, 4.1.5 of The Guidance Note titled "Taxation of Services: An Education Guide", dated 20-6-2012 issued by TRU, CBEC - Click to download.]