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TMI Blog2020 (3) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... ter alia providing the services of erection, commissioning or installation, entered into an agreement for supply, erection and installation of communication systems in toll plaza with M/s. GMR SPV, Bengaluru, who had undertaken highway road projects at different places across the country. In this regard, the appellant paid Service Tax of Rs. 11,36,755/- under the above category on the amounts received from the said customer executed by the appellant as a sub-contractor. The main contractor having refused to pay the Service Tax on the ground that the services relating to construction of road were covered under the category of Works Contract Service which was exempt, the appellant filed its refund claim for the above amount of Service Tax. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 7. Heard both sides. 8.1 In the case of M/s. Phoenix Engineering (supra), the Mumbai Bench of the Tribunal has considered a more or less similar situation and the relevant finding reads as under : "5.1 Both from the show cause notice as well as the impugned order, especially paras 48 & 49, it is evident that the activity undertaken by the appellant pertain to widening/construction/maintenance of roads, construction of toll plaza and sheds including high mast poles, construction of bridges, etc. Therefore, there was enough material available before the adjudicating authority to verify the exact nature of work undertaken and to see whether the same was taxable or not. We have perused the work orders submitted by the appellant and find t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds construction of Toll Plaza and Lanes, which are in relation to the service provided in respect of - roads. The phrase "in respect of roads" contained in clause (25b) of Section 65 ibid has a wider connotation and bears the widest possible scope and may be taken to mean "for the provision of". Thus, the service tax demand on Toll Plaza and Lanes will not be sustainable in this case." 9. In the case on hand, there is no dispute as regards the appellant rendering services to M/s. GMR SPV in the capacity of a sub-contractor with the main contractor rendering the services of construction of roads, which included installation of Highway Traffic Management System, Toll Management System, etc., to ensure complete functioning of the road in all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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