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Laying of pipeline doesn’t fall under Industrial or Commercial Construction Service
Case Law Details
- Case Name
- C.S.T.-Service Tax Vs Ramky Infrastructure Ltd (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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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 p...
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