2012 (11) TMI 328

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..... t of service tax, interest and penalty waived - in favour of appellant. - ST/695 of 2011 - S/835/2012/CSTB/C-I - Dated:- 22-5-2012 - ASHOK JINDAL And P.R. CHANDRASEKHARAN, JJ. Prakash Shah for the Appellant. V.K. Agarwal for the Respondent. ORDER Ashok Jindal, Judicial Member - The applicants are engaged in the activity of laying long distance water pipeline in the State .....

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..... e decision of B.P. Sangle Construction (P.) Ltd. v. CCE [Order No. S/95/2012/CSTB/C-I, dated 5-1-2012], Mumbai wherein this Tribunal relying on the decision of the Nagarjuna Construction Co. Ltd., prima facie of the view that laying of long distance water pipeline is not covered under the category of Commercial or Industrial activity. 3. Heard the Ld. Counsel. 4. Following the precedent deci .....

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