https://www.taxtmi.com/caselaws?id=33248 Pipeline-laying work for water supply was examined for service tax treatment under the head of erection, commissioning or installation, with the department alleging that the activity amounted to installation of a plant. The assessees contended that the work formed part of a works contract and could not be vivisected to levy service tax on any segment for the relevant period. On the material before the Tribunal, a prima facie case was found in favour of the assessees, and pre-deposit was waived with recovery of service tax, interest and penalties stayed. en-us Wed, 16 Jul 2008 00:00:00 +0530 Wed, 29 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33248 Pipeline-laying work for water supply was examined for service tax treatment under the head of erection, commissioning or installation, with the department alleging that the activity amounted to installation of a plant. The assessees contended that the work formed part of a works contract and could not be vivisected to levy service tax on any segment for the relevant period. On the material before the Tribunal, a prima facie case was found in favour of the assessees, and pre-deposit was waived with recovery of service tax, interest and penalties stayed. Case-Laws Service Tax Wed, 16 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33248