work contact to town development authority

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.

No retrospective effect