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2016 (11) TMI 699 - AT - Service TaxLevy of service tax - canal project viz., Flood Flow Canal Project - N/N. 41/2009-ST dated 23.10.2009 - Held that: - Following the judgment laid in Lanco Infra Tech Ltd. [2015 (5) TMI 37 - CESTAT BANGALORE (LB)] case, where it was held that Where under an agreement, whether termed as works contract, turnkey or EPC, the principal contractor, in terms of the agreement with the employer/ contractee, assigns the works to a sub-contractor and the transfer of property in goods involved in the execution of such works passes on accretion to or incorporation into the works on the property belonging to the employer/ contractee, the principal contractor cannot be considered to have provided the taxable (works contract) service enumerated and defined in Section 65(105)(zzzza) of the Act. - this Bench has remanded the matter to adjudicating authority. Therefore, in the light of the decision laid in Lanco Infra Tech as well as the decision of Tribunal in the above stated final order we remand this matter to the adjudicating authority - appeal allowed by way of remand.
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