2012 (11) TMI 611

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..... struction of chambers, operation, maintenance and repair work to water supply distribution network, underground drainage work etc. to various Government bodies - Held that:- Water supply project is an infrastructure facility and a civic amenity which the State provides in public interest and not an activity of commerce or industry. Therefore, the appellants are not covered under the category of Er .....

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..... Finance Act. 2. The facts of the case are that during the course of scrutiny of the records, it was found that the appellants are registered as Government Civil Contractor and engaged in the activity of providing, lowering and laying of sewerage and water supply pipeline including construction of chambers, operation, maintenance and repair work to water supply distribution network, underground .....

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..... pellants submits that the activities undertaken by them is not covered under the ECIS as held by this Tribunal in the case of Indian Hume Pipe Co. Ltd. v. CCE [2008] 16 STT 136 (Chennai - CESTAT) wherein this Tribunal held that "Erection, Commissioning or Installation Service - Water supply system -Construction of pipeline undertaken - Erection connotes construction or building of structure and la .....

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..... r Notification No. 32/2004 wherein the appellants are entitled for seventy five per cent abatement of the total amount of GTA received by them. 5. We have carefully gone through the submissions made by the learned Counsel and following the decision in the case of Indian Hume Pipe Co. Ltd. (supra) wherein this Tribunal has held that "water supply project is an infrastructure facility and a civic .....

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..... e tax on twenty five per cent of the amount paid as GTA service by claiming abatement as per Notification No. 32/2004. If at all there is any difference in computation of demand, the same shall be communicated to the appellants within 15 days which the appellants shall pay within 30 days of the communication. 7. Appeal as well as stay application are disposed of. - - TaxTMI - TMITax - Servic .....

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