TMI Blog2015 (9) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... of submersible pump set and turbine pump sets, maintenance etc. - Held that:- As rightly pointed out by the Tribunal, the Assessee was entrusted with the task of laying a long distance pipeline to enable the Tamil Nadu Water Supply and Drainage Board to supply water. It was an activity in public interest, to take care of the civic amenities liable to be provided by the State. Therefore, the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce etc., is chargeable to Service Tax 2. Heard Mr.T.Chandrasekaran, learned counsel for the appellant and Mr.K.S.Venkatagiri, learned counsel for the first respondent. 3. The Assessee was manufacturing pre-stressed concrete pipes and was supplying the same to Tamil Nadu Water Supply and Drainage Board for use in water supply projects. 4. The Commissioner of Central Excise found that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely laying a pipeline after digging the earth and closing the same thereafter. This activity was construed by the Tribunal to be part of the construction activity , which is not commercial in nature and hence, was exempt. 7. There are two issues. If there is a finding on fact as to whether the activity carried on by the Assessee was a construction activity or an activity of erection, installat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Lanco Infratech Ltd. v. Commissioner of Customs, Central Excise and Service Tax, Hyderabad [2015 TIOL- 768-CESTAT-BANG-LB] as follows: Considered in the light of the precedents referred to herein above; the definitions of ECIS and CICS; the Board clarification dated 07.01.2010; the Dictionary meanings ascribed to the word conduit ; and provisions of Section 65A(2)(a) and (b), we conclude ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ICS, in Section 65(25b) of the Act. 11. As rightly pointed out by the Tribunal, the Assessee was entrusted with the task of laying a long distance pipeline to enable the Tamil Nadu Water Supply and Drainage Board to supply water. It was an activity in public interest, to take care of the civic amenities liable to be provided by the State. Therefore, the Tribunal was right in holding in favour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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