The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax is payable on the service of laying a pipeline for the Gujarat Water Supply and Sewerage Board (GWSSB).The bench of Ramesh Nair (Judicial Member) and C. L. Mahar (Technical Member) has observed that the service of laying pipelines for GWSSB does not fall under the service of...
