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29 November 2012 Dear Sir/Madam,

Are the work done of Local Authoriy or municipal Corporation of Erection of Light poles for public taxable ? if no how ? Please do reply


29 November 2012 Dear Atit,

As per clause (a) of Negative list introduced vide N/N 19/2012-ST. An service by Government or Local Authority is exempted from Service tax. Although their are few services which are still liable to service tax even when they are provided by government or local authority.

The Local Authority is defined in Sec 65B of FA, 1994 and as per which Local Authority do includes Municipalities.

Regds

CA JAYANT BOTHRA

30 November 2012 Thanks a lot sir, but i would like to know status of the same before implementation of Negative List ! i.e. from 2007 to 2012



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