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2024 (3) TMI 802 - AT - Service TaxLevy of service tax - services of laying Pipes were provided to Government of Gujarat under ‘Sujalam Sufalam Yojana’ and the same was not provided for commercial purpose or otherwise - HELD THAT:- From the decision in LARSEN & TOUBRO LTD. VERSUS COMMISSIONER OF SERVICE TAX, AHMEDABAD [2011 (1) TMI 188 - CESTAT, AHMEDABAD], it can be seen that in the above case also the similar activity of laying of pipe line was carried out for the state of Gujarat Board i.e. ‘Gujarat Water Supply and Sewerage Board’ wherein the demand of service tax was set aside. The facts and issue in the present is the identical to above case. Therefore, the ratio of above decision is directly applicable in the present case. The demand in the present case is also not sustainable. Hence the impugned order is upheld - appeal of Revenue dismissed.
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