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2017 (5) TMI 702 - AT - Service TaxManagement, Maintenance or Repair Services - Commercial or Industrial Construction Service - Taxability - Held that: - services provided by the appellant in respect of maintenance and repair of roads during the period 16/06/2005 to 27/07/2009 were exempted from payment of service tax under Section 97 ibid - service tax demand not sustainable. Commercial or Industrial Construction service provided in respect of roads are specifically excluded from the purview of levy of service tax in terms of clause (25b) of Section 65 ibid - It is an admitted fact on record that the demand of ₹ 48,99,741/- is towards construction of Toll Plaza and Lanes, which are in relation to the service provided in respect of – roads. The phase “in respect of roads” contained in clause (25b) of Section 65 ibid has a wider connotation and bears the widest possible scope and may be taken to mean “for the provision of”. Thus, the service tax demand on Toll Plaza and Lanes will not be sustainable in this case. Appeal allowed - decided in favor of appellant.
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