work contact to town development authority

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Works COntract carried out for Town Developmant Authority for laying of pipes for water supply & maintainence.Kindly inform about any Service Tax liability.

Works Contract carried out for University of Agricultural Science / Horticulture University for Water Supply, laying of Pipes and maintainence. Kindly inform about any Service Tax liability.
Replies (3)

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.

 

same service if rendered from 01-04-2011 to 30-06-2012.
If liable under the definition of work contact

No retrospective effect


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