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TMI Blog2007 (12) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... rimarily for commercial purpose or industry - Appellant has contended that inasmuch as GWSSB is not making any profit on the sale of water and is undergoing losses, the same cannot be considered to be a commercial concern - issue is arguable and final decision cannot be taken at this stage – stay granted partly - ST/184/2007 - S/1424/2007-WZB/AHD - Dated:- 18-12-2007 - Ms. Archana Wadhwa, Membe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . A. Vasudev, Jt. CDR for the Revenue. 3. The said service tax stands confirmed against the applicant for the services provided by them to Gujarat Water Supply Sewerage Board and M/s. Gujarat Water Resources Development Corporation Limited for undertaking work of laying down of pipeline for water. The said Services, according to the Commissioner, are covered by "Commercial or Industrial serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... water supply may vary from various classes of customers. From the above the Commissioner has concluded that the activity undertaken by GWSSB has to be held as commercial activity. 5. On the other hand learned Advocate has contended that inasmuch as GWSSB is not making any profit on the sale of water and is undergoing losses, the same cannot be considered to be a commercial concern. 6. We f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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