SEO Sai Gr. Hosp.
                
                   208190 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.