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2018 (9) TMI 1272 - AT - Service TaxCommercial or Industrial Construction Services - construction of Toll Plaza - period October, 2007 to October, 2009 - Extended period of limitation - Held that:- The issue of construction of Toll Plaza is a taxable service or not came before this Tribunal in the case of Jagdish Prasad Agarwal vs. CCE, Jaipur-I [2017 (5) TMI 702 - CESTAT NEW DELHI], where it was held that 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. Demand of service tax under the construction of Toll Plaza and Lanes under the category of ‘Commercial or Industrial Construction Services’ is not sustainable - appeal allowed - decided in favor of appellant.
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