Works COntract carried out for Town Developmant Authority for laying of pipes for water supply & maintainence.Kindly inform about any Service Tax liability.
Works Contract carried out for University of Agricultural Science / Horticulture University for Water Supply, laying of Pipes and maintainence. Kindly inform about any Service Tax liability.
Extract of Entry no. 12 of Notification 25/2012, dated 20-06-2012 states as:
Services provided to the Government, a local authority or a governmental authority by way of construction,erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of -
a. .. .... b. .c. d.
e.pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal. etc.
Thus this service to TPA is not liable to service tax.
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