Activity of laying down pipelines for Government for supply of water not leviable to service tax: CESTAT Kolkata

Electrosteel Castings Limited Vs Commissioner of Service Tax (CESTAT Kolkata) CESTAT Kolkata held that activity of laying down the pipelines for Government/ Government Undertaking for supply of water from Kerala Water Authority (KWA) in Thiruvananthapuram city doesn’t attract service tax. Accordingly, refund claim allowed. Facts- The present appeal is filed by the appellant against the rejection of claim of refund of service tax paid by the appellant under the category “works contract services” in respect of a composite contract involving the construction/laying down of drinking ...