The pipelines were laid for Maharashtra Government and the ...
Pipelines for Maharashtra Government Irrigation Exempt from Service Tax, Not Linked to Industry or Commerce.
April 14, 2018
Case Laws Service Tax AT
The pipelines were laid for Maharashtra Government and the contract as awarded by Vidharbha Irrigation Development Corporation, Nagpur for irrigation purpose. Thus the contract has no relation with industry or commerce - the activity of the Respondent is not liable for any service tax - AT
View Source