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2019 (4) TMI 1202 - AT - Service TaxCommercial and Industrial Construction Services - services of laying of pipeline for M/s. Jaipur Development Authority and M/s. Public Health Engineering for transportation of water by them - HELD THAT:- There is no dispute about the factual position that the alleged services were provided by the appellant to M/s. Jaipur Development Authority and M/s. Public Health Engineering. All the activities which stand mentioned by the adjudicating authority in the above referred paragraphs were activities connected to laying of pipelines. The said pipelines are being used by the service recipient for transportation of water, as per the constitutional duty of the said service recipients to provide clean water to the public. An identical situation was considered by the Tribunal in the case of NAGARJUNA CONSTRUCTION CO. LTD. VERSUS COMMR. OF C. EX., HYDERABAD [2010 (5) TMI 232 - CESTAT, BANGALORE] where it was held that laying of pipelines for transportation of water, which is meant for further distribution to the public at large would not be covered by the expression “Commercial”, so as to attract the service tax liability. Extended period of limitation - HELD THAT:- The fact that the matter was under litigation before the Tribunal and was ultimately concluded in favor of the assessees - also the issue was not free from doubt and there could be a bonafide belief on the part of the assessee to entertain a view that since the said activity is being done for the statutory authorities, the same would not be taxable. As such, the demand is barred by limitation. Appeal allowed - decided in favor of appellant.
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