Service tax mega exemption

This query is : Resolved

imran dafedar (Querist)
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29 November 2016 Respected sir/Experts
My client is providing repair work of govt dams. Out of such dams , Karnataka power corporation limited is also one. Basically services provided to govt dams for repair work is exempt under mega exemption. My Query is whether Karnataka power corporation ltd (KPCL) is also Govt or not? Whether services provided to KPCL is covered under mega exemption or not? Please reply soon sir

Gaurav Sarda

Gaurav Sarda (Expert)
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29 November 2016 KPCL is a private limited company and hence would not fall under the defination of Government. As per the defination KPCL if incorporated for functioning of Municipality (which is not the case) then it would be exempt.
Hence it would be taxable as i understand from the query stated above.

CA Pallav Singhania

CA Pallav Singhania (Expert)
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29 November 2016 Construction or repair maintenance services provided for dam, bridge (not for private use) is exempt under mega exemption.
As per your query I understood KCPL is a private company and service provided to KCPL in construction or repair of Dan/bridge is exempt.

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