https://www.taxtmi.com/caselaws?id=358560 The Tribunal upheld the decision that the service provided by the respondent for laying pipelines for irrigation purposes by the Maharashtra Government is not liable for service tax. The service was found not to fall under the category of "Commercial or Industrial Construction Service" as per relevant circulars. The contract for laying pipelines for non-commercial purposes was deemed exempt from service tax, leading to the dismissal of the revenue's appeal. en-us Wed, 21 Mar 2018 00:00:00 +0530 Sat, 14 Apr 2018 07:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358560 The Tribunal upheld the decision that the service provided by the respondent for laying pipelines for irrigation purposes by the Maharashtra Government is not liable for service tax. The service was found not to fall under the category of "Commercial or Industrial Construction Service" as per relevant circulars. The contract for laying pipelines for non-commercial purposes was deemed exempt from service tax, leading to the dismissal of the revenue's appeal. Case-Laws Service Tax Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358560