TMI Blog2013 (10) TMI 1264X X X X Extracts X X X X X X X X Extracts X X X X ..... ies, proceedings were initiated. - Waiver of pre deposit - Held that:- appellant has made out a prima facie case in their favour in view of the decisions of the Tribunal in MMK Toll Road Pvt. Ltd. Vs. CST-II, Mumbai [2013 (10) TMI 1263 - CESTAT MUMBAI] - A highway needs to have the kind of facilities which have been provided and we cannot read the definition of ‘works contract’ in an isolated man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I ASHOK JINDAL, JJ, For the Appellant : Mr. G. Shivadass, Advocate For the Respondent : Mr. R.K. Singla, Commissioner(AR) ORDER Per: B.S.V. Murthy; Appellants have constructed a highway for National Highway Authorities of India (NHAI) as works contract . As part of the project, the appellants also constructed toll plaza, cattle crossing facility, parking bay for buses/trucks a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the cost of construction since it is not a service to NHAI but to themselves. In this case also, it was submitted that once the cost of the road is recovered, the toll plaza has to be demolished and therefore it cannot be said that they are not part of the activity of road construction. The learned advocate also relies upon the decision of the Tribunal in the case of Archistructural Construction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade by both sides, we find that the appellant has made out a prima facie case in their favour in view of the decisions of the Tribunal cited above. A highway needs to have the kind of facilities which have been provided and we cannot read the definition of works contract in an isolated manner. Moreover as submitted by the learned counsel, the toll plaza ultimately gets demolished after recovery ..... X X X X Extracts X X X X X X X X Extracts X X X X
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