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2017 (3) TMI 1661 - CESTAT NEW DELHIConstruction services - appellant was engaged in providing the pipelines for the Government of Rajasthan - Held that: - the identical issue has come up before the Tribunal in the case of Lanco Infratech Ltd. Vs. CCE [2015 (5) TMI 37 - CESTAT BANGALORE (LB)], where it was observed that Construction of canals/pipelines/conduits to support irrigation, water supply or for sewerage disposal, when provided to Government/Government undertakings would be for non-commercial, non-industrial purposes, even when executed under turnkey/EPC contractual mode and would fall within the ambit of clause (b), Explanation (ii) of Section 65 (105)(zzzza); and would consequently not be exigible to service tax - appeal allowed - decided in favor of appellant.
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