TMI Blog2018 (4) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... ered as Public roads, in order to fall within the exclusion clause provided under the Definition of Commercial and Industrial Construction Service - Held that: - irrespective of the purpose of construction of the road, whether for public utility or for the utility of organization concerned for their use, the benefit of exclusion clause provided in the definition under 65(25)(b) of the Act should b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. In this case, the appellant had constructed approach and internal road for various parties namely, M/s. Ericson India Pvt. Ltd. Kukas, Jaipur, Textile Weaving Park Ltd., Shree Cement Ltd. Beawar and Rajasthan State Agricultural Marketing Board. The Department interpreted that since road constructed by those organizations are used for their Commercial purpose only and the right to use the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the exclusion provided under the said definition and no Service Tax demand can be confirmed under such taxable category of service. 4. On the other hand, the Id. DR appearing for the Revenue reiterated the findings recorded in the impugned order. 5. Heard both sides and perused the records. 6. The taxable entry of Commercial or Industrial Construction has been defined under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, primarily in, Commerce or industry, or work intended for commerce or industry, but does not include such services provided in respect of roads, airports railways, transport terminals, bridges, tunnels an dams; 7. On perusal of the above definition, it would reveal that construction of roads is excluded from the preview of such taxable service. The definition of taxable service does not speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ercial entities/organization, the benefit of the exclusion provided in the definition clause should be available to it. 8. Therefore, the impugned order, confirming the Service Tax demand against the appellant will not stand for judicial scrutiny. Accordingly, after setting aside the same, we allow the appeal in favor of the appellant. (Pronounced in the open court on. 13.03.2018) - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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