Negative list

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Querist : Anonymous

Querist : Anonymous (Querist)

21 June 2015 please give information on whether government works contractor of MIDC for laying water pipeline , works contractor of Drainage and severage contractor is liable for service tax payment Sir but what is the recent amendmend made in 2015

CMA MALHAR BEHERA

CMA MALHAR BEHERA (Expert)
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21 June 2015 Comes under negative list as per notification number 12/2012- Service Tax, dated the 20th June 2012.

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)A civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;

(b)Canal, dam or other irrigation works;

(c)Pipeline, conduit or plant for
(i) water supply
(ii) water treatment, or
(iii) sewerage treatment or disposal

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Querist : Anonymous

Querist : Anonymous (Querist)

21 June 2015 thanyou sir

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