2014 (1) TMI 1416

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....ate, for the Appellant. Shri V.K. Agarwal, Addl. Commissioner (AR), for the Respondent. ORDER The applicants are engaged in the activity of providing and laying spiral welded/fabricated M.S. pipeline for rising main and its allied works like construction of manifold, pumping machinery, switch yard and all cable work for electric supply including all related civil, mechanical and electrica....

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....tion, Government of Maharashtra. Therefore, the activity undertaken by the applicants is appropriately classifiable under 'Works Contract Service' and as per the Board's Circular No. 116/10/2009-S.T., dated 15-9-2009, the activity undertaken by the applicants is excluded from the tax liability. Therefore, the impugned order is not sustainable in the eyes of law. 3. Considered the submissio....