2023 (11) TMI 257

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..... rom April 2013 to September 2013, the appellant provided the following services to Municipal Corporations/ Municipal Councils: Sr. No. Project of Detail Nature of work Taxable value from April, 2013 to September, 2013 1 Municipal  Counsil, Sehore (M.P.) Work of providing laying & jointing including excavations of pipe trenches, bedding, refilling, testing, commissioning & trial run. 70,85,926/- 2. Municipal Corporation, Rewa (M.P.) Work order for providing, laying & jointing including excavation pipe bedding, refilling testing, commissioning and trial run. 1,18,14,721/- 3. Municipal  Counsil, Sehore (M.P.) Work of providing laying & jointing including excavations of pipe trenches, bedding, refilling, .....

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..... f "works contract services" under section 65 (105) (zzzza) of the Finance Act, 1994 [the Finance Act]. 5. Shri Jatin Mahajan, learned counsel appearing for the appellant submitted that since the period involved in the present appeal is from April 2013 to September 2013, the issue would have to be examined in terms of the Notification No. 25/2012 dated 20.06.2012 [(Notification dated 20.06.2012]  which exempted certain taxable services from the whole of the service tax leviable thereon under section 66B of the Finance Act and at Serial No. 12(e), the services provided to the Government, or local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintena .....

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..... he 17th March, 2012, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the following taxable services from the whole of the services tax leviable thereon under section 66B of the said Act, namely:- 12. Services provided to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, filling out, repair, maintenance, renovation, or alteration of- (a) xxxxx   xxxxx   xxxxx (b) xxxxx   xxxxx   xxxxx (c) xxxxx   xxxxx   xxxxx (d) xxxxx   xxxxx   xxxxx (e) pipeline, conduit or plant for (i) water supply (ii) water treatmen .....

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