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2020 ] COURT-ROOM HIGHLIGHTS J139
Construction of canals and other irrigation projects,
whether liable to Service Tax?
The Supreme Court Bench comprising Hon’ble Mr. Justice A.M.
Khanwilkar and Hon’ble Mr. Justice Dinesh Maheshwari on 23-9-2019 after con-
doning the delay admitted the Civil Appeal Diary No. 30912 of 2019 filed by
Commissioner of Customs, Central Excise and Service Tax, Hyderabad-II against
the CESTAT Final Order No. A/30342/2019, dated 8-8-2019 (Pioneer Builders Ltd.
v. Commissioner). While admitting the appeal, the Supreme Court passed the fol-
lowing order :
“Delay condoned.
Appeal admitted.
Tag with C.A. Nos. 3693-3748 of 2016.”
The Appellate Tribunal in its impugned order had followed the Larger
Bench decision in the case of Lanco Infratech Ltd. v. Commissioner [2015 (38) S.T.R.
709 (Tri.-L.B.)] and had held that the amount received for construction of canals
and other irrigation projects was not liable to Service Tax.
REPRESENTED BY : Mr. K. M. Natraj, ASG, Mr. B. Krishna Prasad,
AOR, Ms. Meenakshi Grover and Ms. Shraddha
Deshmukh, Advocates, for the Appellant.

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GST LAW TIMES  26th March 2020  139