https://www.taxtmi.com/caselaws?id=754725 CESTAT Ahmedabad held that pipeline laying services for water supply and drainage to municipal corporation cannot be classified under Erection, Commissioning and Installation Service (ECIS). Following precedent in Shree Hindustan Fabricators case, the tribunal ruled such services should be classified under Commercial and Industrial Construction service per Section 65(25b) of Finance Act, 1994. The sub-contractors were engaged by main contractor for municipal pipeline work. Service tax demand under ECIS category was incorrect. Appeals allowed, impugned orders set aside. en-us Fri, 28 Jun 2024 00:00:00 +0530 Sat, 29 Jun 2024 08:08:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754725 CESTAT Ahmedabad held that pipeline laying services for water supply and drainage to municipal corporation cannot be classified under Erection, Commissioning and Installation Service (ECIS). Following precedent in Shree Hindustan Fabricators case, the tribunal ruled such services should be classified under Commercial and Industrial Construction service per Section 65(25b) of Finance Act, 1994. The sub-contractors were engaged by main contractor for municipal pipeline work. Service tax demand under ECIS category was incorrect. Appeals allowed, impugned orders set aside. Case-Laws Service Tax Fri, 28 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754725