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2009 (3) TMI 292 - CESTAT, BANGALOREAppellant had undertaken laying of long distance pipelines for drinking water project and contracted with M/s. Gujarat Water Supply and Sewerage Board (GWSSB). The Revenue proceeded against the appellant on the ground that they have undertaken the services of ‘commercial or industrial construction’ for which no service tax was being paid by them. - we find that ‘sale of water’ is not a primary function of the GWSSB - the letter from Member Secretary of GWSSB indicates that GWSSB primarily executes water supply and sewerage works for the benefit of both the rural and urban communities, and water supplied at highly subsidized rates – laying of pipelines for GWSSB cannot be considered as commercial or industrial construction - Prima facie, we feel that the appellants have made out a Strong case on merits. – stay granted
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