Service tax exemption for Mega Power Projects

[Srivatsan Krishnamachari]

Dear Learned Friends,

Are services provided to Mega Power Projects like NTPC by a unit from DTA exempted from Service Tax. If so, please quote the related Notification

 Warm Regards,

K.Srivatsan

 

[Madhukar N Hiregange]

Please see not 25/12. Do not think there is any specific exemption. You may examine in particular entry 12 for services to govt/ govt authority and see whether that part could be exempted.

AI Summary

Service tax exemption for services to Mega Power Projects may depend on government authority exemption provisions.
Whether services by Domestic Tariff Area units to Mega Power Projects like NTPC are exempt from service tax is queried; the reply notes no specific exemption but refers to notification 25/12 and advises examining the notification entry concerning services to government or government authorities to see if that exemption applies.