2017 (3) TMI 1661

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..... ere it was observed that Construction of canals/pipelines/conduits to support irrigation, water supply or for sewerage disposal, when provided to Government/Government undertakings would be for non-commercial, non-industrial purposes, even when executed under turnkey/EPC contractual mode and would fall within the ambit of clause (b), Explanation (ii) of Section 65 (105)(zzzza); and would consequen .....

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..... e service tax net. Being aggrieved, the appellant has filed the present appeal. 2. With this background, we have heard Shri S. Jaikumar, ld. Advocate for the appellant and Shri Sanjay Jain. Ld. DR. 3. After hearing both the parties, it appears that the identical issue has come up before the Tribunal in the case of Lanco Infratech Ltd. Vs. CCE 2015 (38) STR 709 (Tri.-LB), where it was o .....

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