9911796707
TMI Blog2009 (9) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... 7/09 29,48,762/- 2% per month under section 76 3. St/188/09 ST/328/09 2,98,35,060/- 2% per month under section 76 2. Heard both sides and perused the records. 3. The service tax demand has arisen on the ground that the applicant was not paying service tax on the taxable services provided by them under the category of Commercial or Industrial Construction Services . The learned Counsel submits that the applicant is engaged in laying of long distance pipelines for distribution of water for Government of (sic) (by) Gujarat Water Supply and Sewerage Board (GWSSB), M/s. Gujarat Water Resources Development Corporation Ltd. and M/s. Gujarat Water Infrastructure Ltd. It is the submission that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 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 procurement and utilization; (f) to establ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 intake wells, raw water pipes, filtration pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... waiver of entire dues demanded in the impugned order. The stay application is allowed. There shall be no recovery of the amount even after expiry of 180 days from the date of this order. As the revenue involved in the matter is huge, Miscellaneous application for early hearing of the appeal is allowed. The matter to come up for hearing on 5th June 2009. Respectfully following the view taken in an identical issue, we find that the applicant has made out a prima facie case for waiver of pre-deposit of the amounts involved in these appeals. The applications for waiver of pre-deposit of the duty, penalty and interest amounts are allowed and recovery thereof stayed till the disposal of the appeals. (Pronounced and dictated in the court) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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