Finally , it has been notified by Notification No.06/2016-S.T that service tax shall be levied with effect from 01.04.2016 on Services Rendered By Govt or Local Body /Authority to any Business Entity .
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, the 18th February, 2016
Notification No. 06/2016-Service Tax
G.S.R.___ (E). – In exercise of the powers conferred by section 109 of the Finance Act, 2015 (No. 20 of 2015), the Central Government hereby appoints the 1st day of April, 2016 as the date on which the provisions of sub-section (1) of section 109 of the said Act shall come into effect.
[F. No. B-1/10/2015 – TRU]
Under Secretary to the Government of India