The phase “in respect of roads” contained in clause (25b) of ...

Service Tax on Toll Plaza and Lanes Not Sustainable Due to Broad Interpretation of Section 65 Clause (25b).

May 16, 2017

Case Laws Service Tax AT

The phase “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. - AT

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The phase “in respect of roads” contained in clause (25b) of ...

Service Tax on Toll Plaza and Lanes Not Sustainable Due to Broad Interpretation of Section 65 Clause (25b).

May 16, 2017

Case Laws Service Tax AT

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