TMI Blog2020 (4) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... weigh bridges and is not a part of the residential complexes, therefore, its value cannot be subjected to service tax and the appellant has rightly excluded the same from the total value of construction of weigh bridges in claiming the abatement under the respective notifications. Appeal allowed - decided in favor appellant. - Service Tax Appeal No. 447 Of 2010 - A/60328/2020 - Dated:- 2-3-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... truction/installation of weigh bridges, since they had included the value of construction of approach roads/ramps to the weight bridges while claiming the abatement of 67% from the gross taxable value of services provided under Notification No. 15/2004-ST dated 10.09.2004 or 1/2006-ST dated 01.03.2006 during the relevant period April 2007 to September 2007, consequently, demand notice was issued t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal. 3. The short issue involved in the present Appeal for determination is: whether the service tax amount of ₹ 67,238/- is recoverable from the appellant towards the value of construction of approach roads to weigh bridges installed by the appellant at the site of the customers. The Ld. AR for the Revenue referred to the Board s Circular No. B1/6/2005-TRU, dated 27.07.2005 and vehement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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