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2018 (4) TMI 772 - AT - Service TaxCommercial and Industrial Construction Service - construction of roads - public roads or not - road constructed by those organizations are used for their Commercial purpose only - case of Revenue is that the roads constructed by the appellant should not be considered as Public roads, in order to fall within the exclusion clause provided under the Definition of Commercial and Industrial Construction Service - Held that: - irrespective of the purpose of construction of the road, whether for public utility or for the utility of organization concerned for their use, the benefit of exclusion clause provided in the definition under 65(25)(b) of the Act should be available, for non-levy of Service Tax. Since there is no ambiguity in plain reading of the definition and in view of the admitted fact that the appellant had constructed roads for different commercial entities/organization, the benefit of the exclusion provided in the definition clause should be available to it - demand set aside - appeal allowed - decided in favor of appellant.
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