https://www.taxtmi.com/caselaws?id=367641 Construction of RCC overhead water storage tanks and sewer-related work for government and civic authorities, used for public drinking water supply, was treated as a public utility activity rather than work primarily for commerce or industry. Relying on earlier Tribunal decisions and the setting aside of similar subsequent proceedings, the service tax demand was found unsustainable and was set aside. Because the tax demand failed, the associated penalty also could not survive and was set aside. en-us Fri, 03 Aug 2018 00:00:00 +0530 Mon, 24 Sep 2018 08:20:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367641 Construction of RCC overhead water storage tanks and sewer-related work for government and civic authorities, used for public drinking water supply, was treated as a public utility activity rather than work primarily for commerce or industry. Relying on earlier Tribunal decisions and the setting aside of similar subsequent proceedings, the service tax demand was found unsustainable and was set aside. Because the tax demand failed, the associated penalty also could not survive and was set aside. Case-Laws Service Tax Fri, 03 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367641