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Benefit of service tax exemption - construction of a road as part of a broader works contract service for a thermal power project - The Tribunal concluded that the construction of the road was indeed identified as a separate activity within the contract, with its value determinable as per specific contractual clauses. The appellant’s engagement of a subcontractor for the road construction further substantiated the argument that it was a distinct activity. The Tribunal distinguished this case from scenarios where construction activities are so intertwined within a project that they cannot be segregated for tax purposes. - It ruled that the service tax demand on the value of road construction within the composite contract was unjustified. Demand of service tax set aside.
Benefit of service tax exemption - construction of a road as part of a broader works contract service for a thermal power project - The Tribunal concluded that the construction of the road was indeed identified as a separate activity within the contract, with its value determinable as per specific contractual clauses. The appellant’s engagement of a subcontractor for the road construction further substantiated the argument that it was a distinct activity. The Tribunal distinguished this case from scenarios where construction activities are so intertwined within a project that they cannot be segregated for tax purposes. - It ruled that the service tax demand on the value of road construction within the composite contract was unjustified. Demand of service tax set aside.
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