https://www.taxtmi.com/caselaws?id=338364 The Tribunal set aside the service tax demand on laying down pipelines for drinking water supply, ruling that the services were not subject to service tax under Commercial or Industrial Construction Services. The decision emphasized that the primary purpose of the pipelines was for supplying water to citizens, not for commercial or industrial activities. Consequently, the appeal was allowed, and penalties were not imposed, based on established legal principles and precedents. en-us Mon, 30 Jan 2017 00:00:00 +0530 Tue, 21 Feb 2017 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338364 The Tribunal set aside the service tax demand on laying down pipelines for drinking water supply, ruling that the services were not subject to service tax under Commercial or Industrial Construction Services. The decision emphasized that the primary purpose of the pipelines was for supplying water to citizens, not for commercial or industrial activities. Consequently, the appeal was allowed, and penalties were not imposed, based on established legal principles and precedents. Case-Laws Service Tax Mon, 30 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338364