https://www.taxtmi.com/caselaws?id=75070 Pipeline-laying work for a statutory water supply board was found, at the prima facie stage, not to be clearly taxable as commercial or industrial construction service. The Tribunal relied on the board's public utility functions under the State enactment, its role in executing and maintaining water and sewerage schemes, and the fact that water was supplied at highly subsidised rates rather than on a commercial basis. On that footing, the demand for service tax and penalties did not justify recovery at the interim stage, and complete waiver of the demanded dues was granted with stay against recovery pending final hearing. en-us Wed, 25 Mar 2009 00:00:00 +0530 Sat, 20 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75070 Pipeline-laying work for a statutory water supply board was found, at the prima facie stage, not to be clearly taxable as commercial or industrial construction service. The Tribunal relied on the board's public utility functions under the State enactment, its role in executing and maintaining water and sewerage schemes, and the fact that water was supplied at highly subsidised rates rather than on a commercial basis. On that footing, the demand for service tax and penalties did not justify recovery at the interim stage, and complete waiver of the demanded dues was granted with stay against recovery pending final hearing. Case-Laws Service Tax Wed, 25 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75070