2022 (6) TMI 380

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....see, a company registered under Section 617 of the Companies Act 1956, a Government Company, 100% shares are held by the Rajasthan Government and whether the works contract done by them through their sub-contractor with respect to laying of pipeline for fresh water, whether the same is exempt from service tax under the provisions of Notification No. 25/2012 dated 20.06.2012, as amended. 3. Brief facts of the case are that during the course of investigation against M/s Jagdish Prasad Agarwal (Proprietor Sh. Jagdish Prasad Agarwal), A-31, Mahi Sarovar Colony, Banswara, Rajasthan, it has been found that appellant had received "Works Contract Service‟ from M/s Jagdish Prasad Agarwal during the period July 2012 to March 2015, which is a....

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....truction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of pipeline, conduit or plant for water supply, water treatment or storage treatment or disposal among others. Further, clause 25 of the said notification provides exemption for services provided to the Government, a local authority or a Government authority by way of water supply, public health etc. 5. Further, clause (1) above was substituted by amendment Notification No. 6/2014-ST w.e.f. 11.07.2014, which reads as under:- "(a) Caring out any activities in relation to any function ordinarily entrusted to a municipality in relation to water supply, public health, sanitation conservancy, solid waste management ....

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.... of Directors resolved to rename the company as "RAJASTHAN STATE ROAD DEVELOPMENT AND CONSTRUCTION CORPORATION LTD.," to include the construction of privately finance infrastructure projects, mainly Highways, Bridges and ROB on Built, Operate and Transfer (BOT) system of funding. Thus, the Rajasthan State Road Development and Construction Corporation Limited is a Government Company incorporated on 08 February, 1979 under Section 617 of the Companies Act, 1956. I observe that the RAJASTHAN STATE ROAD DEVELOPMENT AND CONSTRUCTION CORPORATION LTD., (RSRDC) has been established on Public incorporated company on 08 February 1979 under Section 617 of the Companies Act, 1956 and registered with Registrar of Companies having CIN No. U45203....

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....ed by the Government of Rajasthan and registered under Section 617 of the Companies Act, 1956. Accordingly, learned Counsel for the appellant prays for allowing the appeal with consequential relief. 12. Learned Authorised Representative appearing for the Revenue relies on the impugned order. 13. Having considered the rival contentions, I find that it is admitted fact that the appellant was set up by the Government of Rajasthan in February, 1979 and registered as a Government Company under Section 617 of the Companies Act, 1956. Initially the company was registered in the name of Rajasthan State Bridge and Construction Corporation Limited, to act as a nodal agency for construction of Bridges, Buildings and other Industrial Structure fu....