C.S.T. Service Tax Vs Ramky Infrastructure Ltd (CESTAT Ahmedabad)
CESTAT Ahmedabad held that service of laying of pipeline for Gujarat Water Supply & Sewerage Board (GWSSB) is not falling under the service of industrial or commercial construction service.
Facts- The present appeal has been preferred by the Revenue challenging the order-in-appeal passed by Commissioner(Appeal), whereby, it was held that laying of pipeline for the project of Gujarat Water Supply & Sewerage Board (GWSSB) is not taxable under Industrial or Commercial Construction Service and consequently, the Service Tax paid by the respondent was allowed as refund.
Conclusion- Held that as per the fact the appellant have provided the service of laying of pipeline for the project of Gujarat Water Supply & Sewerage Board (GWSSB). The laying of pipeline for the government cannot be considered as Industrial or Commercial Construction.
Based on the judgement of Hon’ble Jurisdictional High Court of Gujarat in the case of BMS Project Pvt. Ltd. it is concluded that service of laying of pipeline for Gujarat Water Supply & Sewerage Board (GWSSB) is not falling under the service of industrial or commercial construction service.
FULL TEXT OF THE CESTAT AHMEDABAD ORDER
This appeal is filed by the Revenue challenging the order-in-appeal passed by Commissioner(Appeal). Whereby the Learned Commissioner (Appeal) held that laying of pipeline for the project of Gujarat Water Supply & Sewerage Board (GWSSB) is not taxable under Industrial or Commercial Construction Service and consequently, the Service Tax paid by the respondent was allowed as refund.
2. Shri Rajesh K Agarwal, Superintendent (AR) appearing on behalf of the Revenue /Appellant reiterates the grounds of
3. Shri Rahul Patel, Learned Chartered Accountant appearing on behalf of the respondent submits that the issue is no longer res–Integra as in catena of the judgments, it has been held that service of laying of pipeline and installation of pumping station provided to Gujarat Water Supply & Sewerage Board (GWSSB) is not Industrial or Commercial Construction Service. Accordingly, the same is not taxable under the said head. In support, he placed reliance on the following judgments:
