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2019 (2) TMI 592 - AT - Service TaxWorks Contract Service - Execution of Clear Water Transmission Main from RICO Industrial Area to SEZ Boundary, Jaipur - execution of contract during the period December 2007 to July 2008 - benefit of N/N. 4/2004 ST, dt. 31.0-3.2004 - Held that:- The tender documents and work order specifically talks about the project for transmission of potable drinking water to be transferred upto the SEZ boundary. The said project specifically states that appellant has to comply with this work of transmission of clear transfer of water to the boundaries of SEZ. The issue seems to be clearly covered by the Larger Bench decision of the Tribunal in the case of Lanco Infratech Limited [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. Appeal allowed - decided in favor of appellant.
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