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2010 (8) TMI 54 - AT - Service TaxCommercial or Industrial Construction Service - laying of long distance pipe lines for transfer of water - commercial or industrial construction purpose - Held that: - The perusal of the duties and functions of the Board clearly show that sale of water is not the primary function of the Board. It is also clear that the water purchased by the Board is being distributed to rural and urban areas for the purpose of irrigation and drinking at different rates which are subsidized and even the operating cost also does not stand recovered by them. To setup an establishment for water supply is a part of the duties and functions of the State to provide its citizens with a better living. In these circumstances, it cannot be held that laying of pipelines for the Board is for the purpose of undertaking any commercial activities by the Board, and the appellant would be covered by said services by making him liable to payment of service tax - not liable to service tax - decided in favor of assessee
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