https://www.taxtmi.com/caselaws?id=263811 Laying, jointing, testing and commissioning of a long-distance pipeline for a public water supply project was treated as pipeline-laying work for civic utility, not as erection, commissioning or installation in the commercial sense. Although the post-16.06.2005 definition included construction of a pipeline or conduit, the relevant larger bench principle applied to hold that pipeline or conduit laying for Government or Government undertakings in water supply or sewerage projects is not taxable where it is not primarily for commercial or industrial purposes. The factual finding that the work was essentially pipeline laying supported the conclusion that service tax was not chargeable. en-us Fri, 28 Aug 2015 00:00:00 +0530 Tue, 12 Jan 2016 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263811 Laying, jointing, testing and commissioning of a long-distance pipeline for a public water supply project was treated as pipeline-laying work for civic utility, not as erection, commissioning or installation in the commercial sense. Although the post-16.06.2005 definition included construction of a pipeline or conduit, the relevant larger bench principle applied to hold that pipeline or conduit laying for Government or Government undertakings in water supply or sewerage projects is not taxable where it is not primarily for commercial or industrial purposes. The factual finding that the work was essentially pipeline laying supported the conclusion that service tax was not chargeable. Case-Laws Service Tax Fri, 28 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263811