https://www.taxtmi.com/caselaws?id=348629 The High Court dismissed the Tax Appeal, affirming the Tribunal's decision that the activities of M/s GWSSB, primarily supplying potable water at non-commercial rates, did not constitute 'commerce' or 'commercial activity' under the 'Commercial or Industrial Construction Service.' The Court emphasized the welfare-oriented nature of GWSSB's operations, supported by the absence of profit motive and the subsidized rates for water supply, concluding that the activities were not subject to service tax liability. en-us Thu, 21 Sep 2017 00:00:00 +0530 Tue, 13 Feb 2018 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348629 The High Court dismissed the Tax Appeal, affirming the Tribunal's decision that the activities of M/s GWSSB, primarily supplying potable water at non-commercial rates, did not constitute 'commerce' or 'commercial activity' under the 'Commercial or Industrial Construction Service.' The Court emphasized the welfare-oriented nature of GWSSB's operations, supported by the absence of profit motive and the subsidized rates for water supply, concluding that the activities were not subject to service tax liability. Case-Laws Service Tax Thu, 21 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348629