2019 (2) TMI 679

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....Advocate - for the appellant Shri G.R. Singh, D.R. - for the respondent ORDER Per Anil Choudhary: The issue in this appeal is whether (i) the activity of construction of drinking water bore well and tank, for 'Public Health Department' for Govt. of Rajasthan, on turnkey basis, whether the said activity is taxable under the category of works contract service and (ii) whether the activit....

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....ation process. The purified water was supplied by PHED for drinking purposes to the citizens. Department entertained a view that this activity is taxable under the category of 'Management, Maintenance and Repair Service. 4. Show cause notice dated 11th April 2014 was issued for the extended period relating to April 2008 to June 2012, demanding service tax of Rs. 1,22,58,456/-. The appellant was....

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....on of drinking water bore well and water tank under clause (e) of Section 65(105) (zzzza) of the Finance Act, where the works contract have been defined. Admittedly, the appellant have done the work not in the nature of commerce or industry and is exempt from the levy of service tax both under CICS and under works contract service as held by Larger Bench of this Tribunal in Lanco Infratech Ltd. Vs....