Services provided to the Government, a local authority or a governmental authority with regard to water supply

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....Tax Wing New Delhi, the 22^nd August, 2016 To All Principal Chief Commissioners / Chief Commissioners of Central Excise/Service Tax Principal Directors General/ Directors General of Goods and Service Tax/ Central Excise Intelligence/Systems/ Audit/ Tax Payer Services/Performance Management Chief Commissioner AR CESTAT All Principal Commissioners/Commissioners of Centr....

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....etion, fitting out, repair, maintenance, renovation or alteration of pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal". 2.2 Vide Serial No. 25(a) of notification 25/2012-Service Tax dated 20-6-2012 2.2.1 In the period 1-7-2012 to 10-7-2014 "Services provided to Government, a local authority or a governmental authority by w....

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....line, conduit or plant for (i) water supply (ii) water treatment, and (b) water supply 4. The phrase "water supply" is a general phrase. Basically it will involve providing users, access to a source of water. The source may be natural or artificial like tanks, wells, tube wells etc. Providing users access to such a source will involve construction of the source (if artificial) and the transm....