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

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..... 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 Central Excise/Service Tax .....

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..... ir, 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 way of carrying out any act .....

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..... 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 transmission of water to the user. I .....

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