Construction of Canals/Pipelines for Government Use Not Exigible to Service Tax

Commissioner of Service Tax Kolkata Vs Electrosteel Castings Limited (Calcutta High Court)

Conclusion: Construction of canals/ pipelines/ conduits to support irrigation, water supply or for sewerage disposal, when provided to the Government, could not be exigible to service tax. Once tax was not payable in law, there was no authority for the department to retain such an amount.

Held: Assessee had entered into an agreement with the Kerala Water Authority for construction of a distribution system for water supply for Thiruvananthapuram City. A

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