Is service tax applicable

[sunil thakur]

I am working as licenced govt contractor under which i provide service to municipal corporation for different function such as nehuru jayanti ambedkar jayanti as well corporation meeting illuminating rivers for function such as ganpati navratri etc other function such as inaugurations of new govt scheme or building electrical backup for ssc exam should i pay service tax or not if i have to pay service does municipal coporation gives it or should i bear it

pl suggest me

Thank u

sunil thakur .

AI Summary

Service tax applicability hinges on whether municipal corporations qualify as Government, otherwise tax and reverse charge apply.
Applicability of service tax depends on whether the municipal corporation falls within the amended definition of Government (effective 14.5.2015); if it does not, the contractor's services are taxable and the Reverse Charge Mechanism applies.