I have a client who is a Civil Contractor. He is providing his services mainly to the local authority here. In the meanwhile, he was also allotted contract from CSIO and IMTECH, units of CSIR, an autonomous body formed by the Department of Scientific and Industrial Research, Central Government.
In light of ST Notification No. 25/2012 dated June 20, 2012, services provided for Non commercial civil structure for Government and Local Authorities are exempt from service tax.
My query is, will the service provided by my client to CSIO and IMTECH fall under the above notification and be exempt from ST or not
Your views in this regard will be highly appreciated.
CAclubindia
