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2017 (7) TMI 599 - AT - Service TaxWorks contract service - taxability of the amounts received by appellant from Punjab Water Supply & Sewerage Board (PWSSB) for the work contracts for providing extension and augmentation of water supply, sewerage works with pumping stations, sewerage treatment plants and other works on turnkey basis in several places - Held that: - the adjudicating authority should be given an opportunity to examine the entire issue in this case with reference to decision given by the Larger Bench of the Tribunal, in similar issue 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 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 - matter remitted back to adjudicating authority reconsider the issue a fresh - appeal allowed by way of remand.
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