https://www.taxtmi.com/forum/issue?id=106297 Laying of water pipelines for a governmental water-supply board is not taxable where the pipeline is not primarily used for commerce or industry because the main purpose is supplying water to citizens and any purchase/sale is incidental; therefore such construction services fall outside service tax liability and related extended-period demands and penalties are not sustainable. en-us Tue, 10 Dec 2013 11:09:37 +0530 Thu, 23 Jan 2025 15:57:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106297 Laying of water pipelines for a governmental water-supply board is not taxable where the pipeline is not primarily used for commerce or industry because the main purpose is supplying water to citizens and any purchase/sale is incidental; therefore such construction services fall outside service tax liability and related extended-period demands and penalties are not sustainable. Discussion-Forum Service Tax Tue, 10 Dec 2013 11:09:37 +0530 https://www.taxtmi.com/forum/issue?id=106297