The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that works contract service for drainage and sewerage pipelines construction Municipal Corporation is non-commercial activity, no Service tax attracts Shri Jigar Shah, Advocate, Shri Rahul Patel, CA appeared for the Appellant and Shri. Vinod Lukose, Superintendent (Authorized Representative)…
Source Taxscan