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TMI Blogapplicability of service tax on manpower outsourcing to municipal corporationX X X X Extracts X X X X X X X X Extracts X X X X ..... applicability of service tax on manpower outsourcing to municipal corporation X X X X Extracts X X X X X X X X Extracts X X X X ..... ks,water supply,security personnel and computer operators etc. In this connection I would like to know whether these services are exempted from the levy of service tax under the Act. yours sincerely Chakravarthy s.n. Reply By Rajagopalan Ranganathan: The Reply: Sir, As per Sl. No.12 of mega exemption notification No. 25/2012-ST dated 20.6.2012 (w.e.f. 1.7.2012) the following Services provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of - (a) 38[omitted] (b) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeologi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cal Sites and Remains Act, 1958 (24 of 1958); (c) 38[omitted] (d) canal, dam or other irrigation works; (e) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal; or (f) 38[omitted] alone are exempted. In your query services related to sanitation and water supply alone are exempted. Other services are liable to service tax subject to exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mption limit of 10 lakhs. Reply By bhart b sharma: The Reply: definitely service tax is payable as service is being provided by a "person". Moreover, the service recipient is not perfoming any "SOVEREIGN" function... Reply By KASTURI SETHI: The Reply: Definition of 'GOVERNMENT' has been changed w.e.f. 14.5.2015 as per Section 3(26A) of the Finance Act,1994. Banks / ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... financial constitutions, Housing Boards, Central or State Public Sector Undertakings (PSUs), Autonomous bodies, State Financial Corporations, Development authorities, Institutes such as ICAI, ICSI, ICWAI are out of definition of Government. This fact has to be kept in mind while examining leviability of ST and exemption from ST. Whether Municipal Corporation falls under the definition of 'Deve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lopment Authority' ? If so, MC is also out of 'GOVT' as per Section 3(26A) of the Finance Act.. X X X X Extracts X X X X X X X X Extracts X X X X
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