Service Tax=Exemption on Water Conservation / Harvesting ???

Query: =

The individual ( MD of the this Pvt Ltd) who own the patent     and   also Our Pvt Ltd  is taking Service Tax Registration.

Is there any exemption available for Works relating to Water conservation / harvesting. If yes, pl give reference / notification / circulars/ rules. If no, whether such exemption is available to any other service. Can we make an application for exemption since this work is need of hour and Govt is spending crores of rupees for water ? Whom to make application ??

Details:=

The Individual is registered in the Register of Patent-holders maintained by the Controller of Patents (India).

The Pvt Ltd Co, having taken  rights to use this patent, has applied for registration in the Register of Registered Users maintained by the Controller of Patents (India).

The Individual will be billing the company for  Royalty (based on per unit implemented by Company thru Franchisee), on which service tax is chargeable.  The company will be paying  Royalty to the individual=patent holder (including  Service Tax ).

The pvt ltd company in question  has taken rights/ sub-license from the individual ( who is also the promoter of this pvtl ltd co) who is inventor and registered owner of the patent of a unique technique to harvest rainwater. The implementation of techique requires one material component that is  a special made PVC Sheet. This special PVC Sheet is a part of the design of the technique without which the structure made by use of this  patented technique is incomplete.

Now the company is  appointing Franchisees at various places. The Franchisees will do the actual execution of  Work / structure  by using the patent technique and the special PVC Sheet.

The Company will be billing the Franchisee by two seperate bills or a single bill  for two items i.e (1)   Royalty  for patent   for per unit structure  = Rs. 8000 on which Service Tax is  chargeable @ 10.3%;    (2)  A special PVC Sheet  for per unit structure =Rs. 2500 on which MVAT is chargealbe @ 4%.

       I hope the detail given will help the friend/ experts to give  a more reasoned  opinion.

                  Thanks in advance. Awaiting for the replies.

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