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Service tax query

(Querist) 25 December 2013 This query is : Resolved 
As per Mega Exemption 25/2012 Point No. 12 sewerage treatment plant service to government is exempted.
As per Point No. 13 Pollution control or effluent treatment plant is exempted except provided to factory.

Is Sewerage treatment plant service provided to private sector or civil construction or residential developer is exempted under Mega Exemption
Pls. Reply
Devajyoti Barman (Expert) 25 December 2013
academic query.
T. Kalaiselvan, Advocate (Expert) 26 December 2013
You may peruse the referred exemption rule once again fully to understand and get clarification for your query.


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