Services provided in relation to pubic services

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....by way of - (a) carrying out any activity in relation to any function ordinarily entrusted to a municipality in relation to water supply, public health, sanitation conservancy, solid waste management or slum improvement and upgradation; or (b) repair or maintenance of a vessel or an aircraft; From 1.4.2013 to 10.7.2014 - Notification no. 3/2013 - ST dated 1.3.2013 25. Services provided to G....

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....es w.e.f. 11.7.2014:- For greater clarity, the exemption in respect of services provided to Government or local authority or governmental authority has been made more specific. Services by way of water supply, public health, sanitation conservancy, solid waste management or slum improvement and up-gradation will continue to remain exempted but the exemption would not be extendable to other service....

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....unicipality under article 243W of the Constitution] 65B (31) "local authority" means- (a) a Panchayat as referred to in clause (d) of article 243 of the Constitution; (b) a Municipality as referred to in clause (e) of article 243P of the Constitution; (c) a Municipal Committee and a District Board, legally entitled to, or entrusted by the Government with, the control or management....