https://www.taxtmi.com/caselaws?id=77684 CESTAT, BANGALORE - AT held that laying long-distance water pipelines under a composite contract did not constitute commercial or industrial construction services taxable as such. Revenue evidence showed the board's activity was predominantly public water supply subsidized by the State, not a commercial/industrial facilitation, so the pipeline work fell outside the commercial/industrial construction entry. The tribunal noted prior authority where a composite contract was vivisected for taxability but, on the facts here, declined to treat the pipeline laying as attracting Commercial/Industrial Construction Services tax. en-us Mon, 17 May 2010 00:00:00 +0530 Tue, 18 Nov 2025 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77684 CESTAT, BANGALORE - AT held that laying long-distance water pipelines under a composite contract did not constitute commercial or industrial construction services taxable as such. Revenue evidence showed the board's activity was predominantly public water supply subsidized by the State, not a commercial/industrial facilitation, so the pipeline work fell outside the commercial/industrial construction entry. The tribunal noted prior authority where a composite contract was vivisected for taxability but, on the facts here, declined to treat the pipeline laying as attracting Commercial/Industrial Construction Services tax. Case-Laws Service Tax Mon, 17 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77684