Service tax for govt. contractors

indirect taxes does not maintain partialiaty between govt and non govt, and every taxable service provider has to collect and pay the taxes, if some govt organisation is to be exempted in public interest, department may exempt such organisation by public notice, and notify the same.

i think the ?er is under confusion. ? i means is after privatisation some govt. companies/(depts). are not considered govt.

for example electricity board / companys owned by the govts.

no longer these are considered govt.  hence service tax has to be collected from them and be paid.

most of the contractors (including the practitioners  of course including myself) re to be careful while advising the client whether he has to collect tax or not.

if necessary the practitioner has to go to the dept. personally and get clarified whehter a particular govt. company is considered as a commercial organisation or service organisation and they are exempted from paying service tax etc. etc.

service tax does not have distinction between receipent of service tax, but they have clear viewpoint that under which juridiction these services are taxable and when not, 

viz development work in case of airport, railway, dams is not under servicetax.

is service tax on govt contracts applicable before the date of 01.07.2012 govt contracts means maybe main contract or sub contract