2017 (4) TMI 42

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rvind Baheti, C.A. for the Respondent ORDER Per: Dr. Satish Chandra. The present appeal is filed by the Revenue against the impugned Order-in-Original No.29/Commr./ST/Kol/2008-09 dated 28.11.2008 passed by the Commissioner of Service Tax, Kolkata. The period of dispute is 16.06.2005 to 31.03.2007. 2. Brief facts of the case are that the respondent-assessee, M/s Electro Steel Castings L....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d on perusal of the record, it appears that an identical issue has come up before the Tribunal in the case of Nagarjuna Construction Co. Ltd. Vs. Commr. of Central Excise, Hyderabad : 2010 (19) S.T.R. 259 (Tri.-Bang.), wherein it was observed that : "9. We find that GWSSB discharges an important duty and responsibility of the Government to provide drinking water to the people residing in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the cost incurred to maintain water supply by the Board. The Board is run by substantial amounts released by the State Government as grant every year. These facts show that the pipelines in question were not laid to facilitate any commercial or industrial activity. We find that in the decision of the Tribunal in Indian Hume Pipe Co. Ltd. v. CCE, Trichy reported at 2008 (12) S.T.R. 363 (Tri.-Che....