Whether service tax is applicable on supply of water

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

10 June 2016 dear sir,
we supplied water by water tanker to power plant. my query is whether service tax is applicable on supply of water by water tanker. if yes , please mention provision also.

Amol S Joglekar

Amol S Joglekar (Expert)
Follow

10 June 2016
In water tanker, you are doing two things viz. transportation + sale of water. Transportation is taxable service. Sale of water is not service.

Message likes : 1 times

Querist : Anonymous

Querist : Anonymous (Querist)

10 June 2016 Dear amol S Joglekar sir, transportation of goods by road is covered under negative list. my doubt is , whether water is covered under definition of goods as per service tax act, ( please note that we are not GTA)

Upgrade to CAclubindia Pro. Subscribe Now!

Amol S Joglekar

Amol S Joglekar (Expert)
Follow

10 June 2016 water is GOODS whether mineral or otherwise.

Querist : Anonymous

Querist : Anonymous (Querist)

10 June 2016 ok, if water is goods, whether transportation charges paid to water tanker supplier is liable to service tax or not, if yes , please mention respective provision sir, ( as per negative list transportation of goods by road is not liable to service tax)

Amol S Joglekar

Amol S Joglekar (Expert)
Follow

10 June 2016 please go through these sites

http://taxguru.in/service-tax/service-tax-reverse-charge-mechanism-goods-transport-agency-gta.html