9911796707
TMI Blog2017 (4) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... not selling water to anybody. Needless to mention that water supply projects are essential for the human beings and animals welfare for their consumption. The respondent was executing the project of the Government of Gujarat for providing water to the human beings as well as animals. No commercial activity is involved in the instant case as the water was not sold to anybody - identical issue deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the impugned Order-in-Original No.29/Commr./ST/Kol/2008-09 dated 28.11.2008 passed by the Commissioner of Service Tax, Kolkata. The period of dispute is 16.06.2005 to 31.03.2007. 2. Brief facts of the case are that the respondent-assessee, M/s Electro Steel Castings Ltd., under the period under consideration (16.06.2005 to 31.03.2007), was engaged in the execution of several composite con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onstruction Co. Ltd. Vs. Commr. of Central Excise, Hyderabad : 2010 (19) S.T.R. 259 (Tri.-Bang.) , wherein it was observed that : 9. We find that GWSSB discharges an important duty and responsibility of the Government to provide drinking water to the people residing in its jurisdiction. As per the Gujarat Act, GWSSB is constituted mainly to ensure supply of drinking water and maintenance o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government as grant every year. These facts show that the pipelines in question were not laid to facilitate any commercial or industrial activity. We find that in the decision of the Tribunal in Indian Hume Pipe Co. Ltd. v. CCE, Trichy reported at 2008 (12) S.T.R. 363 (Tri.-Chennai) which dealt with taxability of long distance pipeline laid by the appellant therein under the entry erection, comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent was executing the project of the Government off Gujarat for providing water to the human beings as well as animals. No commercial activity is involved in the instant case as the water was not sold to anybody. 5. In view of the above discussion and by following our earlier decision (supra) we find no reason to interfere with the impugned order and the same is hereby sustained along with ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
