Applicability of Service of sewer line under works contract

[Ashok Goyal]

Whether service of sewer line is taxable under works contract or any exemption is their under any head for pipe line etc. I am interested in particularly sewer line work civil work.

AI Summary

Service Tax Exemption for Sewer Line Work in Works Contracts Clarified: Exempt for Municipal Projects, Taxable for Residential Complexes. A query was raised regarding the applicability of service tax on sewer line work under a works contract. The response clarified that if the sewer line work is part of a works contract and is not for commercial or industrial purposes, such as projects for a municipal corporation or local development authority, it is exempt from service tax. However, if the sewer line work is part of a residential complex, it is subject to service tax.