Service tax

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

17 February 2016 A contractor (proprietorship firm) provide service of construction of boundary wall and path way and painting of poles in park of a city to governmental authority (body corporate).

As per entry 39 of notification no 25/2012 following service is exempted:
Services by a governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution
12. Provision of urban amenities and facilities such as parks, gardens, playgrounds.

whether there is service tax liability on above service provided by contractor to govt authority.
Govt authority is of the opinion that as per entry 12 of article 243W this service is exempted so there is no service tax liability.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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17 February 2016 As this service is provided by contractor not Govt, entry 39 of NN 25/2012 not applicable.

Querist : Anonymous

Querist : Anonymous (Querist)

18 February 2016 thank sir
But govt authority get the work done from contractor. the service is ultimately provided by govt authority to general public. Park is in a colony used by general public. Park is not a private property of any complex.

still it will be taxable.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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18 February 2016 Service tax on civil works provided to Govt taxable consequent on the budget 2015 amendment.

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