2015 (7) TMI 1194 - AT - Service Tax

Works contract - Taxability of turn-key projects related to irrigation dams etc. - Held that - the issue stands decided by the Larger Bench decision of the Tribunal in the case of M/s. Lanco Infratech Ltd. And Others Versus Versus CC CE and would consequently not be exigible to service tax in view of the exclusion enacted in clause (b) - matter remanded to the original adjudicating authority for de novo adjudication - appeal allowed by way of remand.

Summary

The Appellate Tribunal CESTAT Bangalore decided to set aside the impugned orders and remand the matter to the original adjudicating authority for fresh decision in the light of the law declared by the Larger Bench. Stay petitions and appeals were disposed of accordingly.