Repair and maintenance services

This query is : Resolved 

27 September 2012 my client (Individual) is a contractor in Uttar Pradesh Power Corporation Limited
. My client has entered a contract with UPPCL to maintain the electricity lines and to run the electricity sub station. Is he liable to get registered under service tax law?and if yes under which head he should get registration. Please answer the above query considering the changes effective from 01.07.2012.

27 September 2012 Services other than negative list.

27 September 2012 i am not clear. if contract work is done for government authority it would be exempt if it relates to repair of civil structure. as per notification no.25/2012


27 September 2012 yes it exempt,

I told you if you ewants to get service tax registration no then registration will be applied under head of services other than nagative list.

27 September 2012 If my client is doing contract work for gov. authority( uppcl)then why he should apply for st registration.

28 September 2012 The service provided by your client is neither in negative list section 66D nor exempted from service tax as per notification 25/2012 and therefore service tax has to be paid provided value of service is more than Rs. 10 lakh in this F.Y.

if value is likely to exceed Rs. 9 lakh per annum you have to register

28 September 2012 ACTUALLY, My Client is doing maintenance of electricity lines and electric sub stations of UPPCL ( GOVERNMENT AUTHORITY).IT is covered item no 12 of notification 25/2012-ST or not .please explain me



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