2013 (10) TMI 1264

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..... mmissioner(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 and also rest rooms for staff. Taking a view that except for cost of construction for laying of roads, service tax is require .....

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..... 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 Constructions India Pvt. Ltd. Vs. CCE, Coimbatore [2011(22) STR 663 (Tri. Chennai)] wherein the Tribunal had considered whether catering .....

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..... ribunal 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 of the cost of construction of road by the appellants. It is a temporary structure built for recovery of cost by the appellants .....

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