The composite contract ofmaterialand albour would be classified under WC prior to 1.7.2012. Only for civil strcutures/ bldgs the exclusion for non profit entities is there. For the entry of erection it is not. Therefore prima facie appears to beliable.

However could the activity be considered as part of raod building activity as the street lights are part of the road. If so raods are exempt.

After 1.7.2012, the same may not be liable if fitting inot sr No. 12 of Not 25/12.

Service provided to a municiple corporation is exemt from service tax, because these 

services are for general public and if one imposed service tax to MC,

then ultimately general public will bear it. this is not the object of the Govt.

In my opinion it would be taxable by virtue of Circular no. 96/7/2007-ST, Dated 23-08-2007; wherein exemption on such services that are in public interest has been extended to the public authorities only.