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Statust of Service tax on Operation and maintenance of Sewage Treatment., Service Tax

Issue Id: - 106842
Dated: 28-5-2014
By:- RAKESH TOMAR

Statust of Service tax on Operation and maintenance of Sewage Treatment.


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Dear sir,

I am working as a contractor in local bodies. As per mega exemption I assume any services rendered to local bodies related to Sewage and Water supply are exempted from FY 2012-2013 on wards. I want to know the status in previous years. If exempted under which notification? and from which dated?

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1 Dated: 28-5-2014
By:- Madhukar N Hiregange

In the period before 1.7.12, the only services liable were those specified.

As your service is for local bodies it may notbe business support services, not cleaning services as that is restricted only to industrial and commercial buildings.

However further examination under maintenance of immovable property can be done. If not coming under that then there may be no liability for the activity.


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