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2012 (11) TMI 611 - AT - Service TaxErection, Commissioning or Installation Service – appellants are registered as Government Civil Contractor and engaged in the activity of providing, lowering and laying of sewerage and water supply pipeline including construction of chambers, operation, maintenance and repair work to water supply distribution network, underground drainage work etc. to various Government bodies - Held that:- Water supply project is an infrastructure facility and a civic amenity which the State provides in public interest and not an activity of commerce or industry. Therefore, the appellants are not covered under the category of Erection, Commissioning or Installation Services Regarding GTA service - as per the Notification No. 32/04 the appellants are entitlement for seventy five per cent abatement received under GTA services - they have already paid the service tax on twenty five per cent of the amount paid as GTA service by claiming abatement as per Notification No. 32/2004
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