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Service tax query

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(Querist)
25 December 2013 As per Mega Exemption 25/2012 Point No. 12 sewerage treatment plant service to government is exempted.
As per Point No. 13 Pollution control or effluent treatment plant is exempted except provided to factory.

Is Sewerage treatment plant service provided to private sector or civil construction or residential developer is exempted under Mega Exemption
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CS,CA F,Numrologi TusharSampat

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CS,CA F,Numrologi TusharSampat (Expert)
25 December 2013 no, only to govt is exempted the said notification.
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