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service tax applicable on work contact

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(Querist)
20 August 2016 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.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
20 August 2016 Both the services are exempted from service tax vide NN 25/2012 ST.
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AAKASH NARESH SHAH

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AAKASH NARESH SHAH (Querist)
22 August 2016 same service if rendered from 01-04-2011 to 30-06-2012. If liable under the definition of work contact




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