(1st July, 2012)
Scope of Exempt Service –
Services by a governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution.
Meaning & definitions:
“governmental authority” means a board, or an authority or any other body established with 90% or more participation by way of equity or control by Government and set up by an Act of the Parliament or a State Legislature to carry out any function entrusted to a municipality under article 243W of the Constitution;
(See Notification no. 25/2012 dated 20.06.2012, effective from 01.07.2012)