Work contract service provided to police department


28 March 2014 My client is a Cctv work contractor indulged in installation and commissioning of Cctv for city surveillance. This service is provided to police department. Order falls under category of work contract. I want to know whether he can avail mega exemption under n/n 25/2012 under point number 12, where,
12. Services provided to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of -
(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;

28 March 2014 no, as police dept is not govt authoirty nor local authority as its a independent judicial system's part.

28 March 2014 But police department is a government agency. Kindly light it more. Am not convinced.


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