TaxTMI 
TaxTMI 
2009 (9) TMI 728
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....month under section 76 3. St/188/09 ST/328/09 2,98,35,060/- 2% per month under section 76 2. Heard both sides and perused the records. 3. The service tax demand has arisen on the ground that the applicant was not paying service tax on the taxable services provided by them under the category of 'Commercial or Industrial Construction Services'. The learned Counsel submits that the applicant is engaged in laying of long distance pipelines for distribution of water for Government of (sic) (by) Gujarat Water Supply and Sewerage Board (GWSSB), M/s. Gujarat Water Resources Development Corporation Ltd. and M/s. Gujarat Water Infrastructure Ltd. It is the submission that in an identical issue in case of M/s. Nagarjuna Construction Company Ltd.....
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....ces in regard to water supply and sewerage to the State Government and local bodies and on request to private institutions or individuals also; (c) to prepare draft State Plans for water supply, sewerage and drainage on the directions of the State Government; (d) to review and advise on the tariff, taxes, fees and charges of water supply and sewerage systems, in the areas comprised within the sphere of operation of the water supply and sewerage services of the Board and in the areas of the local bodies which have entered into an agreement with the Board; (e) to assess the requirements of materials and arrange for their procurement and utilization; (f) to establish State standards for water supply and sewerage services; (g) to review an....
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....blished under the Gujarat Act No. 18 of 1979 for rapid development and proper regulation of drinking water supply and sewerage services in the State of Gujarat. The GWSSB primarily executes water supply and sewerage works for the benefit of both the rural and urban communities, excluding the municipal corporations. The Government of Gujarat has presently formulated a Water Tariff Policy by virtue of which drinking water is to be supplied to the communities on quantum basis. The cost of supplying drinking water from its sources to the delivery point at the village boundary incorporates different components like intake wells, raw water pipes, filtration plants, pumping stations, underground sumps, overhead tanks, distribution networks and vi....