https://www.taxtmi.com/caselaws?id=451021 The CESTAT Ahmedabad dismissed the Revenue's appeal regarding service tax levy on pipe laying services provided to Government of Gujarat under Sujalam Sufalam Yojana. The tribunal held that since the services were not provided for commercial purposes, service tax was not applicable. Following the precedent in Larsen Toubro Ltd. case involving similar pipe laying activities for Gujarat Water Supply and Sewerage Board, where service tax demand was set aside, the tribunal found the facts identical and applied the same ratio. The original order was upheld and the service tax demand was deemed unsustainable. en-us Mon, 18 Mar 2024 00:00:00 +0530 Tue, 19 Mar 2024 08:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451021 The CESTAT Ahmedabad dismissed the Revenue's appeal regarding service tax levy on pipe laying services provided to Government of Gujarat under Sujalam Sufalam Yojana. The tribunal held that since the services were not provided for commercial purposes, service tax was not applicable. Following the precedent in Larsen Toubro Ltd. case involving similar pipe laying activities for Gujarat Water Supply and Sewerage Board, where service tax demand was set aside, the tribunal found the facts identical and applied the same ratio. The original order was upheld and the service tax demand was deemed unsustainable. Case-Laws Service Tax Mon, 18 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451021