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2013 (10) TMI 1264 - AT - Service TaxConstruction of Road - Levy of service tax on facilities constructed created alongside of toll plaza - works contract - Section 65(105)(zzzza) - Taking a view that except for cost of construction for laying of roads, service tax is required to be paid on other facilities, proceedings were initiated. - Waiver of pre deposit - Held that:- appellant has made out a prima facie case in their favour in view of the decisions of the Tribunal in MMK Toll Road Pvt. Ltd. Vs. CST-II, Mumbai [2013 (10) TMI 1263 - CESTAT MUMBAI] - A highway needs to have the kind of facilities which have been provided and we cannot read the definition of ‘works contract’ in an isolated manner. Moreover as submitted by the learned counsel, the toll plaza ultimately gets demolished after recovery of the cost of construction of road by the appellants. It is a temporary structure built for recovery of cost by the appellants. As regards rest rooms etc., they are required to maintain the road and also looking after the toll plaza staff. They may also be used by the drivers. Over all, we find that the appellants have made out a case that all these facilities are part of the highway and therefore prima facie case for waiver has been made out - Archistructural Constructions India Pvt. Ltd. Vs. CCE, Coimbatore [2010 (11) TMI 594 - CESTAT, CHENNAI] - Decided in favour of assessee.
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