Is Service Tax Applicable on Pipe pushing work

[shyam kumar]

Sir,

I am doing pipe pushing work its connect to river. I want to know that could i charge service tax on bill amount and percentage of service tax

[KASTURI SETHI]

It appears that you are providing this service to Govt. Pl. confirm.

[shyam kumar]

I am a sub contractor

[KASTURI SETHI]

If it this service is to Govt., it is exempted vide Notification No.25/12-ST dated 20.6.12 (Serial No.12 (e) },

[shyam kumar]

Main Contractor work for Government and i am sub-contractor

[KASTURI SETHI]

If main contractor is exempted from ST, sub-contractor is also exempted. (See serial no.29(h) of Notification No.25/12-ST)

[Ganeshan Kalyani]

I am also of the same view as expressed by Sri Kasturi Sir. Thanks.

AI Summary

Service tax exemption for government contracts: subcontractors are exempt when the main contractor's services are exempt.
Service tax is not chargeable on the pipe-pushing work when performed for a government contract because Notification No.25/12-ST (serial no.12(e)) exempts services to the government, and the subcontractor is similarly exempt when the main contractor's services are exempt under serial no.29(h) of the same notification.