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applicability of service tax on manpower outsourcing to municipal corporation

Service Tax - Started By: - sid chakravarthy - Dated:- 2-9-2015 Last Replied Date:- 3-9-2015 - Dear Sir,We are engaging or labour through man power outsourcing agency for our Municipal Corporation which is a Local Authority for the maintenance of sanitation,street lights,parks,water supply,security personnel and computer operators etc.In this connection I would like to know whether these services are exempted from the levy of service tax under the Act.yours sincerelyChakravarthy s.n. - Reply By .....

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, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); (c) 38[omitted] (d) canal, dam or other irrigation works; (e) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal; or (f) 38[omitted] alone are exempted. In your query services related to sanitation and water supply alone are exempted. Other services are liable to service tax subject to exemption limit of 10 lakhs. - Reply By .....

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