https://www.taxtmi.com/caselaws?id=270509 The Court rejected the Revenue's appeal, holding that despite the availability of an alternative remedy of appeal, the significant time elapsed since the original order rendered dismissing the writ petition on this ground futile. The Court determined that laying pipelines did not fall within the definition of "erection, commissioning or installation" under the Finance Act, 2003, and thus, the services provided were not subject to service tax. The Court emphasized that the focus for service tax levy is on whether the service falls within the scope of taxable services, regardless of the nature of the recipient. en-us Fri, 18 Dec 2015 00:00:00 +0530 Fri, 13 May 2016 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270509 The Court rejected the Revenue's appeal, holding that despite the availability of an alternative remedy of appeal, the significant time elapsed since the original order rendered dismissing the writ petition on this ground futile. The Court determined that laying pipelines did not fall within the definition of "erection, commissioning or installation" under the Finance Act, 2003, and thus, the services provided were not subject to service tax. The Court emphasized that the focus for service tax levy is on whether the service falls within the scope of taxable services, regardless of the nature of the recipient. Case-Laws Service Tax Fri, 18 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270509