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2009 (3) TMI 292

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..... lied at highly subsidized rates – laying of pipelines for GWSSB cannot be considered as commercial or industrial construction - Prima facie, we feel that the appellants have made out a Strong case on merits. – stay granted - ST/731/2008 - 401/2009 - Dated:- 25-3-2009 - S/Shri T.K. Jayaraman, Member (T) and M.V. Ravindran, Member (J) Shri K.S. Ramesh, Consultant, for the Appellant. Ms. Joy Kumari Chander, Jt. CDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - In terms of the impugned order, the appellant is required to discharge service tax liability of Rs. 7,15,36,082/- along with interest; and penalty of Rs. 8,00,00,000/- under Section 78, in addition to penalty at the rate of two percent per month on the .....

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..... nance the schemes for supply of water arid for sewerage and sewage disposal; (b) to render all necessary services in regard to water supply and sewerage to the State Government and local bodies and on request to private institutions or individuals also; (c) to prepare draft State Plans for water supply, sewerage and drainage on the directions of the State Government; (d) to review and advise on the tariff, taxes, fees and charges of water supply and sewerage systems, in the areas comprised within the sphere of operation of the water supply and sewerage services of the Board and in the areas of the local bodies which have entered into an agreement with the Board; (e) to assess the requirements of materials and arrange for their procu .....

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..... letter is reproduced herein below :- "It is to state that the (Gujarat Water Supply Sewerage Board (GWSSB) have been established under the Gujarat Act No. 18 of 1979 for rapid development and proper regulation of drinking water supply and sewerage services in the state of Gujarat. The GWSSB primarily executes water supply and sewerage works for the benefit of both the rural and urban communities, excluding the municipal corporations. The Government of Gujarat has presently formulated a Water Tariff Policy by Virtue of which drinking water is to be supplied to the communities on quantum basis. The cost of supplying drinking water from its sources to the delivery point at the village boundary incorporates different components like intak .....

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