Is service tax applicable on water supply by individual ?
2 Replies
SAURABH PANVELKAR
(ARICLE ASSISTANT)
(250 Points)
Replied 12 June 2013
Services provided to the Government or local authority by way of erection, construction, maintenance, repair, alteration, renovation or restoration of - pipeline, conduit or plant for (i) drinking water supply (ii) water treatment (iii)sewerage treatment or disposal;then exempts from taxable services from the whole of the service tax leviable thereon under section 66 B of the said Finance Act,
otherwise not
Madhukar N Hiregange
(Chartered Accountant)
(39039 Points)
Replied 12 June 2013
Water is an article and cannot be subjected to ST. If at all in future itmaybe included in VAT/ CST. In fact the Tribunal has examined this in case of apartment owners and observed that electricty and water are goods not liable for ST.
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