Service tax applicability

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prashnath (Querist)
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18 December 2012 Dear Sir,

Our company is an infrastructure company we are doing swerage work(includes laying of pipes for swerage system) for municipal corporation in maharastra. we have started the work in the year 2009.
kindly suggest me on aforesaid issue whether service tax applicable or not from the financial year 2009-10

CA CS Amit S. Kedia

CA CS Amit S. Kedia (Expert)
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18 December 2012 Exemption is available to the services by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal if it is provided to the Government, a local authority or a governmental authority.
Notification No. 25/2012-Service Tax-Serial No.12

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prashnath

prashnath (Querist)
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18 December 2012 thanks for your valuable feedback, i want to clarify any case law /notification/circular is available for the financial 2009-10 and 10-11 apart from notification issued in 2012

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