https://www.taxtmi.com/caselaws?id=798269 Services involving operation of tube wells and supply of water to municipal water authorities fall within the exemption for services provided to Government, local authorities or governmental authorities in relation to municipal functions. Water supply is a function ordinarily entrusted to municipalities, and consideration calculated per tube well, shift and day confirms the operational water-supply character of the services. Where substantially the same services are supplied to the concerned municipal authorities, the consideration qualifies for exemption under Serial No. 25 of Notification No. 25/2012-ST and is not liable to Service Tax. en-us Wed, 02 Sep 2026 00:00:00 +0530 Fri, 04 Sep 2026 08:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798269 Services involving operation of tube wells and supply of water to municipal water authorities fall within the exemption for services provided to Government, local authorities or governmental authorities in relation to municipal functions. Water supply is a function ordinarily entrusted to municipalities, and consideration calculated per tube well, shift and day confirms the operational water-supply character of the services. Where substantially the same services are supplied to the concerned municipal authorities, the consideration qualifies for exemption under Serial No. 25 of Notification No. 25/2012-ST and is not liable to Service Tax. Case-Laws Service Tax Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798269