Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 671 - AT - Service TaxErection, commissioning and installation Service - agreement with Vidarbha Irrigation Development Corporation for providing and laying of M.S Pipe line in two rays for Rising main of Paghora Lift Irrigation Scheme under Gosikhurd Project - Held that: - the Tribunal in Appellant’s own case Shonan Siddarth JV [2016 (12) TMI 485 - CESTAT MUMBAI] has held that the services are covered under the category of Commercial or Industrial Construction Service - in CBEC Circular No. 116/10/2009 – ST dt. 15.09.2009 the intention of the government is clear that the contracts towards commerce or industry are liable for tax. In the present case the pipelines were laid for Maharashtra Government and the contract as awarded by Vidharbha Irrigation Development Corporation, Nagpur for irrigation purpose. Thus the contract has no relation with industry or commerce - the activity of the Respondent is not liable for any service tax. Appeal dismissed - decided against Revenue.
|