2018 (9) TMI 1272

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..... (Adv.) for Appellant Shri Rajeev Ranjan (Addl. Commr.) AR for Respondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order whereas demand has been confirmed against them for construction of Toll Plaza under the category of 'Commercial or Industrial Construction Services' for the period October, 2007 to October, 2009 by issuance of show cause notice dated 24/04/20 .....

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..... rity will not be sustainable. 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. It is an admitted fact on record that the demand of Rs. 48,99,741/- is towards construction of Toll Plaza and Lanes, which are in relation to the service provided in respect of - roads .....

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