https://www.taxtmi.com/caselaws?id=445672 The CESTAT Ahmedabad dismissed the Revenue's appeal regarding a refund claim for pipeline laying services provided to Gujarat Water Supply Sewerage Board. The tribunal held that laying pipelines for GWSSB does not constitute Industrial or Commercial Construction Service, as the board operates on subsidized rates and government grants rather than commercial purposes. Following Gujarat HC precedent in Commissioner of CGST vs BMS Projects, the tribunal concluded that such services are not taxable under the relevant service tax category. The appellant was entitled to refund of service tax already paid, and the Commissioner (Appeal)'s order was upheld. en-us Fri, 10 Nov 2023 00:00:00 +0530 Thu, 16 Nov 2023 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445672 The CESTAT Ahmedabad dismissed the Revenue's appeal regarding a refund claim for pipeline laying services provided to Gujarat Water Supply Sewerage Board. The tribunal held that laying pipelines for GWSSB does not constitute Industrial or Commercial Construction Service, as the board operates on subsidized rates and government grants rather than commercial purposes. Following Gujarat HC precedent in Commissioner of CGST vs BMS Projects, the tribunal concluded that such services are not taxable under the relevant service tax category. The appellant was entitled to refund of service tax already paid, and the Commissioner (Appeal)'s order was upheld. Case-Laws Service Tax Fri, 10 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445672