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    <title>2026 (6) TMI 708 - CESTAT HYDERABAD</title>
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    <description>Service tax liability on EPC and works contracts was remanded because the controlling Larger Bench ruling had to be applied only after verifying the final status of the Revenue&#039;s appeal before the Supreme Court. The record was insufficient for a final merits decision while uncertainty remained over whether that precedent had been affirmed, modified, or otherwise concluded. The original adjudicating authority was directed to first ascertain the Supreme Court position and then reconsider classification and taxability in light of the governing precedent and any subsequent Supreme Court order.</description>
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      <link>https://www.taxtmi.com/caselaws?id=793327</link>
      <description>Service tax liability on EPC and works contracts was remanded because the controlling Larger Bench ruling had to be applied only after verifying the final status of the Revenue&#039;s appeal before the Supreme Court. The record was insufficient for a final merits decision while uncertainty remained over whether that precedent had been affirmed, modified, or otherwise concluded. The original adjudicating authority was directed to first ascertain the Supreme Court position and then reconsider classification and taxability in light of the governing precedent and any subsequent Supreme Court order.</description>
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