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2007 (12) TMI 211 - CESTAT AHMEDABADLaying down of pipeline – demand under head “Commercial or Industrial services” - applicants’ contention is that the said pipeline was laid down for water supply by Gujarat Water Supply & Sewerage Board (GWSSB) and cannot be said to be a pipeline used primarily for commercial purpose or industry - Appellant has contended that inasmuch as GWSSB is not making any profit on the sale of water and is undergoing losses, the same cannot be considered to be a commercial concern - issue is arguable and final decision cannot be taken at this stage – stay granted partly
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