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2016 (12) TMI 665 - CESTAT HYDERABADLevy of tax - setting up of water supply / drainage infrastructure involving laying of underground pipelines and other works - bona fide belief that these works are not meant for commerce but are meant for the purposes of general public utility - Held that: - Following the judgment laid in Lanco Infra Tech Ltd., [2015 (5) TMI 37 - CESTAT BANGALORE (LB)] case, this Bench has, on identical issue, remanded the matter to adjudicating authority. Therefore, in the light of the decision laid in Lanco Infra Tech Ltd., we remand this matter to the adjudicating authority - appeal allowed by way of remand.
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