Case Law Details
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.
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