2009 (8) TMI 739 - AT - Service Tax

Waiver of pre-deposit Commercial or Industrial Construction Service - Water Supply Projects Held that - Chennai Tribunal in the case of M/s. Indian Hume Pipe Co. Ltd. v. CCE, held that such services being infrastructure facility and civic amenity provided by State in public interest, are not covered under the category of Commercial or Industrial Construction Service stay granted -pre-deposit waived - disposal of the appeal accordingly

Summary

The Appellate Tribunal CESTAT, Ahmedabad, allowed the appellant's stay petition unconditionally in a case involving service tax imposed on undertaking Water Supply Projects for Gujarat Water Supply & Sewerage Board. The Tribunal cited precedents to support that such services are not covered under 'Commercial or Industrial Construction Service.'