TMI Blog2019 (4) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... ter, as per the constitutional duty of the said service recipients to provide clean water to the public. An identical situation was considered by the Tribunal in the case of NAGARJUNA CONSTRUCTION CO. LTD. VERSUS COMMR. OF C. EX., HYDERABAD [ 2010 (5) TMI 232 - CESTAT, BANGALORE] where it was held that laying of pipelines for transportation of water, which is meant for further distribution to the public at large would not be covered by the expression Commercial , so as to attract the service tax liability. Extended period of limitation - HELD THAT:- The fact that the matter was under litigation before the Tribunal and was ultimately concluded in favor of the assessees - also the issue was not free from doubt and there could be a bon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertaken for Gujarat Water Supply and Sewerage Board is not taxable, inasmuch as, the same is not for commercial activities by the Board. The said decision stands confirmed by the Hon ble Gujarat High Court in the case of Commissioner of CGST C.Ex., Surat vs. BMS Projects Private Ltd. reported in 2018 (8) G.S.T.L. 13 (Guj.). To the same effect is another decision of the Tribunal in the case of Nagarjuna Construction Co. Ltd. vs. Commissioner of Central Excise, Hyderabad reported in 2010 (19) STR 259 (Tri.- Bang.). 3. It is further seen that the Commissioner in his impugned order has observed as under:- It is observed that the documents relating to these work orders are not complete as the notice has not submitted G sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x liability cannot be done. The notice have also not provided period wise amount received in respect of individual work orders therefore the total receipts from these work orders cannot be matched with the figures shown in the profit and loss account to ascertain that they have submitted all the work orders. Further in absence of details of receipt work order wise and period wise, their exact service tax liability under the individual service also cannot be evaluated. 4. Ld. Advocate appearing for the appellant submits that all the activities discussed above by the adjudicating authority as regards the work of installation of hand-pumps, repair of hand pumps by excavation and civil work, installation of pumps at pump houses and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would not be sustainable. He also assailed the impugned order on the point of limitation. 6. Opposing the above arguments, ld. A.R. Shri Vivek Pandey very vehemently argued the matter and submitted that inasmuch as the appellant had not placed all the documents before the adjudicating authority, the Commissioner was unable to examine the issues in question and as such the matter should be remanded for examination of the said documents. He also read the various relevant paragraphs from the impugned order to impress upon his arguments. 7. After considering the submissions made by both the sides and after going through the impugned orders, we find that there is no dispute about the factual position that the alleged services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no tax liability would arise against him in view of the Hon ble Supreme Court decision in the case of Larsen Toubro Ltd. (supra) till the period 01.06.2007. For the post period, there is no demand under the said category in the show cause notice and as such the same in any case cannot be confirmed here. 10. Apart from above, we also find that the demand stands raised by invoking the longer period of limitation inasmuch as, the show cause notice, for the period 2004-05 to 2008-09 stands issued on 24.04.2010. While dealing with the said plea of the assessee, the adjudicating authority has observed that there is deliberate suppression on the part of the assessee inasmuch as he has neither taken the registration nor filed the servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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