Laying of pipeline doesn’t fall under Industrial or Commercial Construction Service

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...