Exemption for water supply services: construction and transmission works for government entities fall within service tax exemption. Exemption applies to services provided to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of pipeline, conduit or plant for water supply or water treatment, and to services by way of water supply, public health, sanitation conservancy, solid waste management or slum improvement and up-gradation; the scope of 'water supply' includes construction of artificial sources and transmission works, therefore construction of tube wells is covered.