Changes made in service tax relating to service by Government to business entity : As per section 66D on negative list of service while service provided by government and local authority are generally not taxable, support services services provided by Government to business entity have been kept in taxable category. Further in respect of support services to business entity , tax is payable on reverse charge by business entity and not government except for renting of immovable property. It included services like advertisement, construction, works contract, security and other infrastructural, administrative, operational,logistic, marketing services. However Clause 109 of Finance Act 2015 increased the ambit of taxable service from support service to any service provided by government to business entity from date to be notified later. Now by NN 6/2016 dtd 18-02-2016, the date has been notified as 01-04-2016. Furtherby NN 7/2016 dated 18-02-2016, exemption has been provided for service to business entity with a turnover up to ten lacs in preceding year.