Service to municipal corporations

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"Anant" (Querist)
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02 June 2015 Sir/Madam,
Is service tax applicable on services provided to municipal corporation as a road contractor/civil contractor. Or is it exempt from tax. Please guide as per new rules effective from 1st June 2015.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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02 June 2015 Exemption presently available on specified services of construction, repair, maintenance, renovation or alteration service provided to the Government, a local authority, or a governmental authority ( vide S. No. 12 of the notification No. 25/12-ST ) shall be limited only to,-
(a) a historical monument, archaeological site or remains of national
importance, archeological excavation or antiquity;
(b) canal, dam or other irrigation work; and
(c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or
(iii) sewerage treatment or disposal.
Exemption to other services presently covered under S. No. 12 of notification No. 25/12-ST is being withdrawn.
Road works for public use is exempted from service tax.

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