Statust of Service tax on Operation and maintenance of Sewage Treatment.

[RAKESH TOMAR]

Dear sir,

I am working as a contractor in local bodies. As per mega exemption I assume any services rendered to local bodies related to Sewage and Water supply are exempted from FY 2012-2013 on wards. I want to know the status in previous years. If exempted under which notification? and from which dated?

[Madhukar N Hiregange]

In the period before 1.7.12, the only services liable were those specified.

As your service is for local bodies it may notbe business support services, not cleaning services as that is restricted only to industrial and commercial buildings.

However further examination under maintenance of immovable property can be done. If not coming under that then there may be no liability for the activity.

AI Summary

Contractor Seeks Clarity on Service Tax for Sewage Treatment Pre-2012; Examines Maintenance of Immovable Property for Liability A contractor working with local bodies inquired about the service tax status on sewage treatment operations, assuming such services were exempt from FY 2012-2013 onwards. They sought clarification on the status for previous years, including specific notifications and dates. The response indicated that before July 1, 2012, only specified services were liable for service tax. Services provided to local bodies might not classify as business support or cleaning services, which apply to industrial and commercial buildings. Further examination under maintenance of immovable property was suggested to determine potential tax liability.