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Consult Construction

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Commercial or Industrial Construction Service

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Larsen & Toubro Ltd. (vs.) Commissioner of Service Tax*, Ahmedabad

Section 65(25b) of the Finance Act, 1994 - Commercial or industrial construction service - Appellant-assessee had entered into a contract with Gujarat Water Supply & Sewerage (GWSSB) for work of designing, building and operating a contract for distribution of water under Mehsana District Water Supply Scheme - Department held that work executed by appellant was classifiable as 'Commercial or industrial construction service' and was liable to service tax with effect from 16-6-2005 - It was found that objective of GWSSB was to executive water supply and sewerage work for benefit of both rural and urban communities - Annual report of GWSSB showed that there was no profit and loss account - Further, auditors had clearly observed that balance sheet and Income-Expenditure account dealt  with by this report complied with accounting standards applicable to non-commercial and non-business entities - Whether, on facts, GWSSB could not be considered as a commercial organization or purpose of pipelines laying on its behalf by various contractors could not be considered as one for commerce i.e., to buy and sell water - Held, yes - Whether, therefore, impugned order was to be set aside - Held, yes [Paras 16 & 16]

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