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Service is liable for service tax

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(Querist)
10 September 2012 Assessee is doing the business of distribution water through pumpset from River. This water is used for commercial use. My question is that This service is liable for Service Tax?
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CA Suresh Jain

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CA Suresh Jain (Expert)
11 September 2012 The water supply is neither for government nor for agriculture.
The person is engaged in drawing the water from a river and supplying to the users, this is a taxable service and no exemption is available
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