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2018 (11) TMI 1083 - AT - Service TaxWorks contract service or not - construction of water treatment plant, sewage treatment plant constructed by the appellant - service, non-commercial in nature - Held that:- The Tribunal in the case of Jyoti Buildtech (P) Ltd. [2017 (3) TMI 1100 - CESTAT ALLAHABAD], had occasion to analyze the demand of service tax on erection, commissioning and installation service on water treatment plant, sewage treatment plant etc. The Tribunal in the said decision followed the decision in the case of Lanco Infratech Ltd. [2015 (5) TMI 37 - CESTAT BANGALORE (LB)] and held that such constructions are not subject to levy of service tax under works contract service - demand do not sustain - appeal allowed - decided in favor of appellant.
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