Notification -25/2012

[Guest]

I would like to know that whether manpower services provided by the contractor in respect of maintenance of Effluent Treatment Plant at factory is exempt from service tax under reverse charge mechanism ?

AI Summary

Manpower Services for Effluent Treatment Plant Maintenance Not Exempt from Service Tax Under Notification No. 25/2012-ST. An individual inquired whether manpower services provided for maintaining an Effluent Treatment Plant at a factory are exempt from service tax under the reverse charge mechanism. Respondents clarified that while services by operators of Common Effluent Treatment Plants are exempt from service tax, manpower services used for such maintenance are not exempt. The exemption applies only to the treatment of effluents, not to ancillary services like manpower supply. The consensus among the respondents is that the manpower supply service does not qualify for the exemption outlined in Notification No. 25/2012-ST.