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Execution of contract of Gram Panchayat by contractor

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Shashank (Querist)
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21 October 2020 I have a query regarding regarding contract work under taken by contractor of Gram Panchayat. My query is whether there was liability of contractor to get registered and pay service tax on such receipts from Gram Panchayat of works contract executed since under Article 243G of Constitution of India exempts Gram Panchayat from service tax.

Please resolve the above query.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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21 October 2020 No registration or payment of taxes required, it's exempted service.

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