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2019 (3) TMI 1818 - CESTAT NEW DELHIWorks Contract - service of laying pipelines for various authorities - services of laying pipelines to various Government organisations for lift irrigation purposes or for construction of canal etc. Laying of pipelines provided to Municipal Corporations of the State Governments for transportation of the drinking water etc. - HELD THAT:- The said issue also stands decided in the case of DINESH CHANDRA AGARWAL INFRACON PVT LTD VERSUS CCE, AHMEDABAD [2010 (8) TMI 54 - CESTAT, AHMEDABAD] and confirmed by the Hon’ble High Court and has been followed by the Tribunal in number of decisions. It stands held that such an activity is not taxable. Laying of pipelines for M/s. RICCO, a State Government Industrial Organisation - HELD THAT:- Ld. AR appearing for the Revenue submits that the Larger Bench decision of the Tribunal was not available at the time of passing of the impugned order and as such Adjudicating Authority did not have the benefit of examination and applicability of the same to the facts of the present case. As such he prays that the matter may be remanded to the Adjudicating Authority for fresh decision in the light of the law declared by the Tribunal in various decisions. Inasmuch as a part of the demand is required to upheld and the same needs re-quantification, we deem it fit to set aside the impugned order and remand the entire matter to the Adjudicating Authority for fresh decision - Appeal allowed by way of remand.
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