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TMI BlogO & M ContractX X X X Extracts X X X X X X X X Extracts X X X X ..... O & M Contract X X X X Extracts X X X X X X X X Extracts X X X X ..... plicability on the O & M contract which is being exeucted for Water Supply and Sewage Board ( Govt dept ). Will it attact the Service tax under Work contract Service? Since the Work Contract service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rendered for Water Supply Board is exempted from payment of Service tax, Will the exemption benefit is also available for O & M contract? Pl clairfy Regards N.balachandran Reply By Rajagopalan Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nganathan: The Reply: Sir, Please see Sl. No. 25 (a) of Notification No. 25/2012-ST dated 20.06.2012 as amended. Against this Sl. No. it is mentioned that 'services provided to Government, a local ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority or 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 etc. In my opinion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Water Supply and Sewerage Board is an independent body which cannot be called Government, a local authority or governmental authority. Hence service rendered to the said Board is liable to service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x. X X X X Extracts X X X X X X X X Extracts X X X X
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