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CESTAT ruled against service tax demands on multiple construction activities. The tribunal held that pre-negative list period tax demands were invalid without proper service classification. Construction of roads and reservoir tiling were exempt as works contracts for roads and dams u/s 65(105)(zzzza). Transportation services by individual truck owners not issuing consignment notes were deemed non-taxable as they did not qualify as goods transport agencies u/s 65(50a). Consequently, reverse charge mechanism was inapplicable. Associated interest and penalty demands were also set aside. Appeal allowed with complete relief from service tax liability across all disputed services.
CESTAT ruled against service tax demands on multiple construction activities. The tribunal held that pre-negative list period tax demands were invalid without proper service classification. Construction of roads and reservoir tiling were exempt as works contracts for roads and dams u/s 65(105)(zzzza). Transportation services by individual truck owners not issuing consignment notes were deemed non-taxable as they did not qualify as goods transport agencies u/s 65(50a). Consequently, reverse charge mechanism was inapplicable. Associated interest and penalty demands were also set aside. Appeal allowed with complete relief from service tax liability across all disputed services.
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