c. pipeline, conduit or plant for (i) drinking water supply (ii) - TopicsExpress



          

c. pipeline, conduit or plant for (i) drinking water supply (ii) water treatment plant (iii) sewerage treatment or disposal: Service for Construction of Pipeline, Conduits or plant for (i) drinking water supply (ii) water treatment plant (iii) sewerage treatment or disposal were also provided to Central/State Undertakings / Enterprises. Judicial have held that these projects are not primarily for furtherance of business or commerce and hence exempt from service tax. Water is the basic need of human consumption and these projects are not primarily for furtherance of business or commerce but to meet the requirement of water for human and animal consumption. It is requested that projects mentioned in Column 1 should be exempt from service tax when service is provided to Central/State Undertakings/ Enterprises or Autonomous bodies.
Posted on: Thu, 06 Mar 2014 06:36:56 +0000

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