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2019 (1) TMI 1817 - AT - Service TaxLevy of service tax - EPC contract - It was the view of the revenue authorities that the said EPC contract, even it is for construction of canals/pipelines to conduit irrigation and even for non-commercial purposes, is liable to service tax - HELD THAT:- There are strong force in the contentions raised by the Learned Counsel that appellant’s Appeal ST/918/2011 on the very same execution of the contract in respect of SRIPADA SAGAR PROJECT Phase-I was disposed of in favour of the appellant in Larger Bench decision of Lanco Infratech Ltd. [2015 (5) TMI 37 - CESTAT BANGALORE (LB)] holding that these activities of appellant as per the contract are not liable for service tax and would not fall within the ambit of clause (v), explanation (ii) of Section 65(105)(zzzza). Appeal allowed - decided in favor of appellant.
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