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    <title>2016 (9) TMI 987 - CESTAT  ALLAHABAD</title>
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    <description>Service tax liability on laying, supplying and jointing concrete pipes, with connected pipeline construction work for a government undertaking, was required to be reconsidered in light of a later Larger Bench ruling on classification and taxability of similar works. Because the adjudicating authority had not applied that binding pronouncement, the matter had to be examined afresh after hearing the assessee and considering the relevant decisions. The impugned order confirming service tax, interest and penalties was set aside, and the dispute was remanded for de novo adjudication on merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=332726</link>
      <description>Service tax liability on laying, supplying and jointing concrete pipes, with connected pipeline construction work for a government undertaking, was required to be reconsidered in light of a later Larger Bench ruling on classification and taxability of similar works. Because the adjudicating authority had not applied that binding pronouncement, the matter had to be examined afresh after hearing the assessee and considering the relevant decisions. The impugned order confirming service tax, interest and penalties was set aside, and the dispute was remanded for de novo adjudication on merits.</description>
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      <pubDate>Tue, 05 Jul 2016 00:00:00 +0530</pubDate>
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