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2017 (2) TMI 64 - AT - Service TaxConstruction contract - laying down long distance pipelines for transfer of drinking water in the State of Gujarat to a contract awarded to them by M/s Gujarat Water Supply and Sewerage Board (GWSSB) - whether taxable under the category of Commercial or Industrial Construction Services or not? - Held that: - this Tribunal in the cases of Larsen & Toubro Ltd. [2011 (1) TMI 188 - CESTAT, AHMEDABAD], and Dinesh Chandra Agarwal Infracon P. Ltd [2010 (8) TMI 54 - CESTAT, AHMEDABAD], considering the fact of lying down long distance pipelines for transfer drinking water in the State of Gujarat has held that services provided to M/s GWSSB, in lying down pipelines for supply of drinking water is not leviable to service tax under the said category of Commercial or Industrial Construction Service - appeal allowed - decided in favor of appellant.
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