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2017 (8) TMI 599 - AT - Service TaxErection commission and installation Services - appellants are carrying out erection of gates with Govadari Marathwada Irrigation Development Corporation - departments case is that the erection of gate is the taxable service of erection commission and installation which is liable to service tax - Held that: - similar issue decided in the appellant own case THE EXECUTIVE ENGINEER (MECHANICAL) WATER RESOURCES DEPARTMENT Versus COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX, NASIK [2014 (3) TMI 734 - CESTAT MUMBAI], where it was held that The Chief Engineer, Water Resources Department of the Government of Maharashtra is not a commissioning and installation agency as they do not undertake these activities for anybody else except themselves - appeal allowed - decided in favor of appellant.
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