Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2020 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (4) TMI 146 - AT - Service TaxRecovery of service tax - construction of approach roads to weigh bridges installed by the appellant at the site of the customers - HELD THAT:- The present roads have been constructed to facilitate the movement of the transport vehicles to weigh bridges and is not a part of the residential complexes, therefore, its value cannot be subjected to service tax and the appellant has rightly excluded the same from the total value of construction of weigh bridges in claiming the abatement under the respective notifications. Appeal allowed - decided in favor appellant.
|