Applicability of Service of sewer line under works contract, Service Tax

[Ashok Goyal]

Whether service of sewer line is taxable under works contract or any exemption is their under any head for pipe line etc. I am interested in particularly sewer line work civil work.

Posts / Replies

[Rama Krishana]

Where the nature of activity is in the nature of works contract the same is falling withing the clause zzzza. But is such an activity is not for a commercial or industrial purpose the same is out of purview of service tax e.g. for municipal corporation or local development authority. On the other side if such an activity is part of residential complex, the same shall be subject to service tax.