04 July 2015
as per clause 39 of not no.25/2012 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. are exempt
and as per 29(h) of not. no. sub-contractor providing services by way of works contract to another contractor providing works contract services which are exempt, are exempt
now my question is a govt authority providing service (Provision of urban amenities and facilities such as parks, gardens, playgrounds)which are under article 243w and for providing that output service service taking input work contract service like amc of park , electrification work so whether input work contract is exempt from service tax