31 October 2011
SAJAL DHARA which is a Central Government Scheme by which Drinking water supplied to the rural people.The scheme is implemented by Zila Parishad of each District in West Bengal.The beneficiary group give 10% of the total value of project and remaining 90% given by Central Government through District Administration. Please advice me whether an Assessee of Service Tax who are working under this scheme (Service Registered as Work Contract Service/Construction Service/Erection,Commissioning,installation service for installation of submersible Pump and laying of pipeline for supplying of water)is exempted from Service Tax? Please refer any Judgement/ Notification/Circular etc in support of the scheme.