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2017 (4) TMI 42 - AT - Service TaxTaxability - The respondent-assessee was providing water supply to M/s Gujarat Water Supply and Sewerage Board under Sujlam Suflam Yojna of the Government of Gujarat - whether the said service taxable as commercial and construction services or not? - Held that: - the respondent is not selling water to anybody. Needless to mention that water supply projects are essential for the human beings and animals welfare for their consumption. The respondent was executing the project of the Government of Gujarat for providing water to the human beings as well as animals. No commercial activity is involved in the instant case as the water was not sold to anybody - identical issue decided in the case of Nagarjuna Construction Co. Ltd. Vs. Commr. of Central Excise, Hyderabad [2010 (5) TMI 232 - CESTAT, BANGALORE], where it was held that production of drinking water to the community in Gram Panchayats and Nagar Panchayats in the State on recovery of user charges at a highly subsidized rate, we find, does not come within the expression 'industry' used in the definition of the taxable entry in question - appeal dismissed - decided against Revenue.
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