TaxTMI 
TaxTMI 
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 ?
Notification -25/2012
12 Dec 2015 
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Manpower supply taxability: manpower provided for in-house ETP maintenance remains taxable, not covered by CEPT operator exemption.
Manpower supply for maintenance of a factory's Effluent Treatment Plant is taxable as manpower services and is not covered by the exemption granted to operators of Common Effluent Treatment Plants for treatment of effluent; services undertaken to execute an exempted service are not themselves exempt unless explicitly stated in the exemption notification. (AI Summary)
Manpower supply for maintenance of a factory's Effluent Treatment Plant is taxable as manpower services and is not covered by the exemption granted to operators of Common Effluent Treatment Plants for treatment of effluent; services undertaken to execute an exempted service are not themselves exempt unless explicitly stated in the exemption notification. (AI Summary)