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2017 (3) TMI 1100 - AT - Service TaxServices of laying pipelines and conduits - whether works contract or not - the appellant assessee had pleaded that the works of laying of pipelines for sewage etc. are not for commerce and trade and as such the same is exempted from service tax in terms of provisions of Explanation of Section 65 (105)(zzzza) of the Finance Act, 1994 - Held that: - the issue now stands settled by the Larger Bench of this Tribunal in M/s Lanco Infratech Ltd. [2015 (5) TMI 37 - CESTAT BANGALORE (LB)] wherein it has been held that such works executed by the appellant in the nature of sewerage works, laying of pipe and for water supply falling under Explanation (ii) (b) fall under the definition of "works contract service" and were also exempted under the classification commercial and industrial construction service prior to 1/6/2007 - demand set aside. Extended period of limitation - Held that: - the issue is wholly interpretational and thus the longer period of limitation is not invokable under the facts and circumstances. Appeal allowed - decided in favor of appellant.
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