Service Tax Demand on Gujarat Water Supply Project for Human and Animal Welfare Overturned, No Commercial Activity Involved.

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Full Text of the Document

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....Levy of service tax - water supply projects are essential for the human beings and animals welfare for their consumption. The respondent was executing the project of the Government of Gujarat for providing water to the human beings as well as animals. No commercial activity is involved in the instant case as the water was not sold to anybody - demand set aside - AT....