SEO Sai Gr. Hosp.
198142 Points
Joined July 2016
Extract of Entry no. 12 of Notification 25/2012, dated 20-06-2012 states as:
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. .. .... b. .c. d.
e.pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal. etc.
Thus this service to TPA is not liable to service tax.