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2018 (9) TMI 1377 - AT - Service TaxWorks Contract Service - construction of water storage tank was for distribution of water to the public - non-payment of service tax - extended period of limitation - Held that:- Reliance placed in Tribunal’s decision in the case of Larsen & Toubro Ltd. V/s CST, Ahmedabad [2011 (1) TMI 188 - CESTAT, AHMEDABAD], where it was held that laying down that work of pipeline laying for water supply under contract with Gujarat Water Supply and Sewerage Board cannot be held to be primarily for commerce or industry. Taking into consideration the fact that the issue stand decided by the precedent decision of the Tribunal, as also the various certificates issued by the Government Agencies certifying that the construction of water storage tank was for distribution of water to the public, it is held that the said demand is not sustainable - demand set aside - penalty also set aside. Appeal allowed - decided in favor of appellant.
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