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TMI Blog2010 (12) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... he public and was not an activity of industry held that GWSSB was not engaged in any industry - Considered the view taken in some cases that for the purpose of Industrial Disputes Act, 1947, GWSSB was an industry - In the circumstances pending consideration of contentious arguments raised by the revenue, order complete waiver of the dues adjudged against the appellant consistent with our earlier s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... strial construction service' classified under section 65(25b) of the Act. 2. Moving the application for waiver, the ld. Consultant for the appellant relies on our Stay Order Nos. 1470-1472/2009, dated 22-9-2009 in respect of the same assessee relating to an earlier period where we had ordered complete waiver of the dues adjudged against them finding that the activity involved could not be classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter to local bodies. The above facts are applicable in deciding the present dispute as well. Above 90 per cent of the water sold by the GWSSB was for consumption by rural population and was sold against user charges. 3. Ld. Jt. CDR submitted that GWSSB is engaged in commerce as held by the Apex Court in the case of Shatrusailya Digvijaysingh Jadeja v. CIT [2005] 7 SCC 292/147 Taxman 563. He invi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arjuna Construction Co. Ltd. case (supra), we had also relied on a decision of the Tribunal in the case of Indian Hume Pipe Co. Ltd. v. CCE [2008] 16 STT 136 (Chennai - CESTAT) wherein the Tribunal had held that a water supply project was an infrastructure facility and a civil amenity the state provided to the public and was not an activity of industry. Our order in the Nagarjuna Construction Co. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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