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
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
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