ST on technical consultancy of ports and public utility systems

[MANDAVILLI RAMAKRISHNA]

whether ST to be paid on the value of technical consultancy services of a port/ dam/ bridge/ road?

 whether ST to be paid on the value of tech. consultancy fee of water treatment plant/ sewerage system of municipalities?

[CASeetharaman KC]

Technical Consultancy of any nature provided would be subject to service tax as this is niether covered specifically in the Negative List or the Exempted List

AI Summary

Service tax on technical consultancy: consultancy for ports and public utility systems is taxable as not exempted. Technical consultancy services for ports, dams, bridges, roads and municipal public utility systems, including water treatment plants and sewerage systems, are subject to service tax because they are not covered by the Negative List or the Exempted List.