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?

AI Summary

Service Tax Applies to All Technical Consultancy Services, Including Ports, Dams, and Infrastructure Projects Under Current Rules. A query was raised regarding whether service tax is applicable to technical consultancy services for ports, dams, bridges, roads, water treatment plants, and municipal sewerage systems. The response clarified that technical consultancy services of any nature are subject to service tax, as they are not included in the Negative List or the Exempted List.