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2020 (7) TMI 3 - AT - Service TaxClassification of services - works contract services or not - appellants are concessionaire, who have been granted on ‘Build, Operate and Transfer(BOT)’ basis, construction, maintenance on cost recovery basis - whether the construction of associated facilities like toll plaza, cattle and pedestrian crossing facilities, parking bays for buses/trucks and rest room for staff, etc. and common people, are part of the road (exempt) or are liable to service tax under the head ‘works contract service’? HELD THAT:- The construction like toll plaza, cattle/pedestrian crossing facilities, parking bay for buses/trucks, rest room for staff and common public at large, etc. are also part of the road, as these are meant for exclusive use by the highway staff and the people using these roads. Further we take notice of several judgments of the Tribunal wherein even greenery done in the middle of the road, by way of divider or on the side of the roads, as well as crash barriers erected on the side of the roads all form part of the road and not exigible to service tax - the appellant is entitled for the exemption under Section 65(105) (zzzza). Extended period of limitation - HELD THAT:- The show-cause notice is bad for invocation of extended period of limitation as the same is issued merely on change of opinion on the part of the Revenue. Appeal allowed - decided in favor of appellant.
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