2019 (3) TMI 1818

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....in Mahajan, Advocate, for the Appellant. Shri Amresh Jain, DR, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - All these three appeals are being disposed of by a common order as the issue involved in all appeals is identical. 2. After hearing both the sides, we find that the appellants, who are engaged in the manufacture of pipelines, was also undertaking the....

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....mmissioner [2011 (21) S.T.R. (41) (Tri.)] and confirmed by the Hon'ble High Court and has been followed by the Tribunal in number of decisions. It stands held that such an activity is not taxable. Further a part of the demand is in respect of laying of pipelines for M/s. RICCO, a State Government Industrial Organisation Ld. Advocate fairly agrees that such an activity is taxable in their hands ....