Service Tax not Payable on Service of Laying Down Water Supply Pipelines For KWA: CESTAT

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that service tax is not payable on services related to the laying down of water supply pipelines for the Kerala Water Authority (KWA). The tribunal held that these services are exempt from service tax, as they are provided in the public interest. This ruling provides clarity on the tax obligations for contractors engaged in essential infrastructure projects, particularly those related to water supply.