TMI Blog2018 (12) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... oning 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. - APPEAL No. ST/50575/2015-CU[DB] - FINAL ORDER NO 72543/2018 - Dated:- 31-10-2018 - Mr. Anil G. Shakkarwar, Member (Technical) And Ms. Rachna Gupta, Member (Judicial) Shri Dushyant Kumar (Consultant) Shri Vishal Srivastava (Advocate) for Appellant Shri Mohd Altaf (Asstt. Commr.) AR for Respondent ORDER Per: Rachna Gupta The appellant herein is aggrieved by the order of Commissioner dated 14.10.2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2017 (3) G.S.T.L. 116 (Tri.- All.). It is impressed upon that the activity of the appellant falls under sub Clause (ii)(b) of the Works Contract Definition. As per the said sub-clause, the activity is to be taxable, if the service tax is rendered for the purpose of Commerce or Industry but in the present case services have been rendered to Uttar Pradesh Jal Nigam, a Government Authority as such the amount collected for providing the said services is not taxable. Therefore, the impugned order is prayed to be set aside and appeal is prayed to be allowed. 5. Learned DR, on the other hand, while justifying the order has impressed upon the findings thereof submitting that the Adjudicating Authority below has clearly brought out the legisla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ines were to be laid down. From no stretch of imagination such an activity can be called as Erection Commissioning and Installation Service. Tribunal Madras in the case of CCE, Tiruchirappalli vs. Indian Hume Pipes Co. Ltd. reported as 2015 (40) S.T.R. 214 (Mad.) has held that laying of pipes for water supply to enable State Water Supply Board to supply water in public interest is the part of construction activity, non-commercial in nature. Further, the Larger Bench in Lanco Infratech Ltd. has held as follows:- (iii) Construction of canals/pipelines/conduits to support irrigation, water supply or for sewerage disposal, when provided to Government/Government undertakings would be for non-commercial, non-industrial purposes, even when ..... X X X X Extracts X X X X X X X X Extracts X X X X
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