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2016 (12) TMI 1068 - CESTAT NEW DELHIConstruction activity of commercial portion of ISBT - whether the exclusions available under “Commercial or Industrial Construction Service” for transport terminals can be applied to the commercial portion of the ISBT? - Held that: - in terms of Section 65(25b) of Finance Act, 1994, the taxable service does not include such service provided in respect of the roads, airports, railways, transport terminals, bridges, tunnels and dams. Admittedly, ISBT is transport terminal which is clearly excluded from the definition of “Commercial or Industrial Construction Service” for service tax purposes. When the construction of ISBT is not a taxable service, there cannot be any bifurcation of that activity for service tax. Decided in favor of the assessee.
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