TMI Blog2020 (7) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... for buses/trucks, rest room for staff and common public at large, etc. are also part of the road, as these are meant for exclusive use by the highway staff and the people using these roads. Further we take notice of several judgments of the Tribunal wherein even greenery done in the middle of the road, by way of divider or on the side of the roads, as well as crash barriers erected on the side of the roads all form part of the road and not exigible to service tax - the appellant is entitled for the exemption under Section 65(105) (zzzza). Extended period of limitation - HELD THAT:- The show-cause notice is bad for invocation of extended period of limitation as the same is issued merely on change of opinion on the part of the Revenue. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned Order in Original, apart from levy of Tax with interest, also imposed the penalties including under Section 78 of the Finance Act, 1994 equivalent to the amount of tax determined. 3. The appellant is in appeal before the Tribunal and raised the following grounds for setting aside the Order in Original. a) Appellant had been granted concessionaire agreement on Trunkey basis, on BOT model. b) The Commissioner did not take into consideration the reply of the appellant to the audit, and in adjudication, in which the appellant stated that the activities do not attract service tax, being part of Road . In this regard the judgment of Oudh Sugar Mills Ltd. Vs UOI 1978 (2) ELT J172 (S.C) and Gian Mahtani v State of Maharashtra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Air Catering unit constructed in the vicinity of the Airport, has been considered as part of the Airport. Further, the Delhi Bench of this Tribunal in the Case of DIAL Vs. Commissioner of Service Tax, Delhi has held, the Advance Development Fee received by it from lessees in the Aero City area, Delhi Airport, for providing and constructing common area facility had been held to be non-taxable, and the order of the Commissioner Set Aside, thereby holding that the activities are within the Airport. Similarly, the construction of Toll Plaza etc., is directly connected and attached to the service of construction of roads which is exempt under Section 97 read with Section 65(105) (zzzza) of the Finance Act, 1994. h) Appellant have al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the road within the pump, as separate activities, still the benefit/exemption for Road is available. 6 . Having considered the rival contentions and perusal of record, we hold that construction like toll plaza, cattle/pedestrian crossing facilities, parking bay for buses/trucks, rest room for staff and common public at large, etc. are also part of the road, as these are meant for exclusive use by the highway staff and the people using these roads. Further we take notice of several judgments of the Tribunal wherein even greenery done in the middle of the road, by way of divider or on the side of the roads, as well as crash barriers erected on the side of the roads all form part of the road and not exigible to service tax. We also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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