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2015 (7) TMI 1194 - AT - Service TaxWorks contract - Taxability of turn-key projects related to irrigation, dams etc. - Held that: - the issue stands decided by the Larger Bench decision of the Tribunal in the case of M/s. Lanco Infratech Ltd. And Others Versus Versus CC, CE & ST, Hyderabad [2015 (5) TMI 37 - CESTAT BANGALORE (LB)], where it was held that Construction of canals/ pipelines/ conduits to support irrigation, water supply or for sewerage disposal, when provided to Government/ Government undertakings would be for non-commercial, non-industrial purposes, even when executed under turnkey/ EPC contractual mode and would fall within the ambit of clause (b), Explanation (ii) of Section 65(105)(zzzza); and would consequently not be exigible to service tax, in view of the exclusion enacted in clause (b) - matter remanded to the original adjudicating authority for de novo adjudication - appeal allowed by way of remand.
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