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Service tax on removal of Garbage to Tretment plant

Service Tax - Started By: - vasudevan unnikrishnan - Dated:- 24-8-2016 Last Replied Date:- 25-8-2016 - Work allotted by Municipal corporation is to transport the Solid waste and garbage from collection points to the treatment plant.Lorries,JCB etc are to be provided.The remuneration is paid as rent on per day for lorries and per hour for JCBs.The entire responsibility to provide vehicles from 6 am to 6pm,driver,fuel and safe transportation with fully covered sheets etc is on the contractor. Whet .....

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ara no.2.2.2 (ii) has clarified as under:- (ii) Services ordinarily provided by a Municipality : For greater clarity, the exemption in respect of services provided to Government or local authority or governmental authority [in entry at Sl. No. 25], has been made more specific. Services by way of water supply, public health, sanitation conservancy, solid waste management or slum improvement and up-gradation will continue to remain exempted but the exemption would not be extendable to other servic .....

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