Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 251 - AT - Service TaxClassification of service - Works contract service or Erection Commissioning and Installation service - non-payment of service tax - amount collected from the Uttar Pradesh Jal Nigam qua the work contract for laying sewer pipe/sewerage system - Held that:- This is a work of civil construction in nature because the activities not merely includes the transmission of water in the laid pipelines but includes the construction also of the space where these pipelines were to be laid down. From no stretch of imagination such an activity can be called as Erection Commissioning and Installation Service. Since the said activity, in the present case, has not been provided to a commercial undertaking but to a state owned Authority i.e., Uttar Pradesh Jal Nigam the question of any taxability to it has legislatively being excluded - appeal allowed - decided in favor of appellant.
|