Bombay HC: Wife Humiliating Husband in Front of His Friends is Amounts to Cruelty  ||  Delhi HC Interprets Doctrine of “Compelled Self-Publication”,  ||  Del. HC Issues Summons to Campus Sutra in Trademark Infringement Suit Filed by Footwear Brand Campus  ||  Bombay HC Dismisses PIL Seeking Restraining Order against PRADA  ||  Delhi HC: Cannot Bypass Bar on Revision of Interlocutory Order by Invoking Inherent Jurisdiction  ||  Delhi HC: Prosecutrix’s Refusal to Undergo Medical Examination Weakens the Case  ||  Bom. HC: No Provision under JJ Act that Allows Adoption of a Child of Foreign Citizenship  ||  SC Passes Order to Prevent Russian Mother’s Attempt to Flee with Child  ||  SC: Deprivation of Natural Heir from Will May Not Raise Suspicion  ||  SC: Denying Female Heir Right in Property Only Exacerbates Gender Division    

Services provided to the Government, a local authority or a governmental authority with regard to water supply- (Ministry of Finance ) (22 Aug 2016)

MANU/DSTX/0054/2016

Service Tax

It has been reported to the Board that in some cases contractors providing service of construction of tube wells for Government have been considered to be liable to pay service tax.

The matter has been examined. The following exemptions are available in this regard:-

2.1 Vide Serial No. 12 (e) of notification 25/2012-Service Tax dated 20-6-2012- "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 pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal".

2.2 Vide Serial No. 25(a) of notification 25/2012-Service Tax dated 20-6-2012- 2.2.1 In the period 1-7-2012 to 10-7-2014

"Services provided to Government, a local authority or a governmental authority by way of carrying out any activity in relation to any function ordinarily entrusted to a municipality in relation to water supply, public health, sanitation conservancy, solid waste management or slum improvement and up-gradation".

2.2.2 In the period 11-7-2014 onwards

"Services provided to Government, a local authority or a governmental authority by way of water supply, public health, sanitation conservancy, solid waste management or slum improvement and up-gradation".

Exemption under entries at Serial No. 12(e) and 25(a) of notification 25/2012-Service Tax dated 20-6-2012, will cover a wide range of activities/services provided to a government, a local authority or a governmental authority and will include the activity of construction of tube wells.

Tags : CONTRACTORS   CONSTRUCTION SERVICE   GOVERNMENT   EXEMPTIONS  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved