https://www.taxtmi.com/caselaws?id=78190 Laying pipelines for the Gujarat Water Supply and Sewerage Board was not taxable as Commercial or Industrial Construction Service because the pipelines were not used primarily for commerce or industry and the service provider was not engaged in a commercial activity. The Board's statutory role was to develop and regulate public water supply and sewerage as a public utility, with water supplied at subsidised rates and operating costs not fully recovered. A departmental circular also indicated that canal systems built under Government projects were outside the charge where they were not part of a commercial activity. Service tax was therefore not leviable. en-us Thu, 19 Aug 2010 00:00:00 +0530 Wed, 11 May 2011 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78190 Laying pipelines for the Gujarat Water Supply and Sewerage Board was not taxable as Commercial or Industrial Construction Service because the pipelines were not used primarily for commerce or industry and the service provider was not engaged in a commercial activity. The Board's statutory role was to develop and regulate public water supply and sewerage as a public utility, with water supplied at subsidised rates and operating costs not fully recovered. A departmental circular also indicated that canal systems built under Government projects were outside the charge where they were not part of a commercial activity. Service tax was therefore not leviable. Case-Laws Service Tax Thu, 19 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78190