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2016 (1) TMI 563 - AT - Service TaxWorks contract service for pipeline laying for water supply - erection, commissioning or installation of plant etc. - Held that:- Prima-facie, the works executed by the appellant cannot be covered under the category of (a) of works contract service, namely, errection, commissioning or installation of plant and machinery etc.. Considering the detailed findings by the Larger Bench of this Tribunal in the case of M/s Lanco Infratech Ltd, [2015 (5) TMI 37 - CESTAT BANGALORE (LB)], we find that the appellant has made out a case for full waiver of adjudicated demand. - Stay granted.
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