Section 65(105)(zzzza) works contract services for roads held exempt from service tax; revenue appeal dismissed SC considered whether services rendered under Government tenders, with payments linked to stages of completion, were taxable as 'Works Contract Service' ...
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Section 65(105)(zzzza) works contract services for roads held exempt from service tax; revenue appeal dismissed
SC considered whether services rendered under Government tenders, with payments linked to stages of completion, were taxable as "Works Contract Service" or "Erection, Commissioning and Installation Service." CESTAT had held that the services were in the nature of works contracts relating to roads and, therefore, exempt from service tax for the period after 01.06.2007. SC found no error in CESTAT's classification or its conclusion on taxability. The appeal filed by the Revenue was dismissed, thereby affirming that works contract services in relation to roads during the relevant period were not liable to service tax.
The Supreme Court dismissed the appeal citing judgments in Commissioner of Service Tax, Mumbai-II vs. 31 Infotech Ltd. and M/s Total Environment Building Systems Pvt. Ltd. The delay was condoned, and pending applications were disposed of.
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