SERVICE TAX ON WATER SUPPIER
This query is : Resolved
01 May 2010
ONE OF OUR CLIENT IS WATER SUPPLIER CAN THEY CHARGES SERVICE TAX ON WATER TANKER SUPPLIED BY THEM ?????
01 May 2010
Water supply not covered under service tax
01 May 2010
CAN I GET ANY NOTIFICATION IN THIS REGARDS FROM SERVICES TAX FOR OUR REFERENCE
01 May 2010
let me know on what basis for your query?
24 July 2025
Hi! Here’s the clarification on **service tax on water supply by tanker**:
---
### Is service tax applicable on water supply by tanker?
* **No**, service tax is **not applicable on supply of water** (including water supplied by tanker).
* Water supply is considered a **sale of goods** (tangible goods) and not a service under service tax law.
---
### Legal reference:
* The **Mega Exemption Notification No. 25/2012-ST dated 20.06.2012**, specifically **entry 41**, exempts services by way of **"water supply services"** from service tax.
* Earlier, water supply was not treated as a taxable service anyway, but the notification clarifies exemption on services related to water supply.
---
### Summary:
| Activity | Service Tax Applicability | Reference |
| ---------------------- | ------------------------- | ------------------------------------------------ |
| Water supply by tanker | No service tax is payable | Mega Exemption Notification 25/2012-ST, Entry 41 |
---
If you want, I can provide the exact text from the notification for your reference. Would you like that?
---
### Is service tax applicable on water supply by tanker?
* **No**, service tax is **not applicable on supply of water** (including water supplied by tanker).
* Water supply is considered a **sale of goods** (tangible goods) and not a service under service tax law.
---
### Legal reference:
* The **Mega Exemption Notification No. 25/2012-ST dated 20.06.2012**, specifically **entry 41**, exempts services by way of **"water supply services"** from service tax.
* Earlier, water supply was not treated as a taxable service anyway, but the notification clarifies exemption on services related to water supply.
---
### Summary:
| Activity | Service Tax Applicability | Reference |
| ---------------------- | ------------------------- | ------------------------------------------------ |
| Water supply by tanker | No service tax is payable | Mega Exemption Notification 25/2012-ST, Entry 41 |
---
If you want, I can provide the exact text from the notification for your reference. Would you like that?
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