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Q. > Please Help: Service Tax Applicability on Cricket Stadium work alloted by Local Authority
One of my client is a civil contractor and was awarded a project in Manipur for Construction of Cricket Stadium by Manipur Development Authority.
Since he is providing services to Local Authority, can he avail for exemption of service tax under Notification no. 25/2012 dated 30th June, 2012 Clause 12 which says–
12) Services provided 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) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
Please clarify whether they are entitled for service tax exemption under the said notification.
Waiting for your reply.
Thanks in Advance
Experts Panelist
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