We are a registered contractors of U.P. Jal Nigam, Lucknow. We are involved in laying of sewer pipe lines/ sewerage systems in U.P. region awarded by U. P. Jal Nigam for the F.Y. 2007-08 onwards. Is there any notification/circulars/Court Orders which can clarify that such contracts awarded by U.P. Jal Nigam, Lucknow for the period 2007-08 to 2011-12 is exempt from Service Tax??? Our services are categorised under Section 65(105)(zzzza). i.e. Works Contract. It is also facts that neither we have charged any service tax to Contractee nor the contractee has paid any service tax to us in relation to the said service for the F.Y. 2007-08 to 2011-12. Although the same service has been exempted under clause 12(e) of Mega Notification-25/2012-S.T. w.e.f. 01/07/2012. We would like to know the service tax for the works of U.P. Jal Nigam for the said period should be exempted or not and is there any notification/circulars/Court Orders for the same?
Regards
Amit Kumar
CAclubindia
