https://www.taxtmi.com/caselaws?id=445928 CESTAT Chennai held that service tax demand on works contract for laying pipelines under drinking water supply project cannot sustain. The appellant contracted with TWAD Board for turnkey pipeline laying project including PSC pipe supply and installation. Tribunal ruled that pipeline laying for non-commercial/non-industrial purposes (drinking water supply) falls under exclusionary clause of Works Contract Service definition under Section 65(105)(zzzza). Following precedent from Lanco Infratech case, construction of water supply pipelines integrated into government projects is excluded from service tax scope. The impugned order was set aside and appeal allowed. en-us Fri, 17 Nov 2023 00:00:00 +0530 Wed, 22 Nov 2023 15:33:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445928 CESTAT Chennai held that service tax demand on works contract for laying pipelines under drinking water supply project cannot sustain. The appellant contracted with TWAD Board for turnkey pipeline laying project including PSC pipe supply and installation. Tribunal ruled that pipeline laying for non-commercial/non-industrial purposes (drinking water supply) falls under exclusionary clause of Works Contract Service definition under Section 65(105)(zzzza). Following precedent from Lanco Infratech case, construction of water supply pipelines integrated into government projects is excluded from service tax scope. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Fri, 17 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445928