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CESTAT set aside service tax demand of Rs.33,04,058 on road construction services, finding them exempt under Notification No.25/2012 for public infrastructure projects funded by government bodies. The Tribunal rejected invocation of extended limitation period, following precedent in G.D. Goenka case, as regular filing of returns indicated no willful suppression. The demand for service tax on legal and manpower supply services (Rs.8,259) was also invalidated due to limitation issues. Consequently, penalties under Sections 78(1) and 77(2) were quashed. The ruling affirmed that road construction for public use, when funded through government channels like DRDA or MP/MLA funds, qualifies for service tax exemption under Entry 13(a) of the notification.
CESTAT set aside service tax demand of Rs.33,04,058 on road construction services, finding them exempt under Notification No.25/2012 for public infrastructure projects funded by government bodies. The Tribunal rejected invocation of extended limitation period, following precedent in G.D. Goenka case, as regular filing of returns indicated no willful suppression. The demand for service tax on legal and manpower supply services (Rs.8,259) was also invalidated due to limitation issues. Consequently, penalties under Sections 78(1) and 77(2) were quashed. The ruling affirmed that road construction for public use, when funded through government channels like DRDA or MP/MLA funds, qualifies for service tax exemption under Entry 13(a) of the notification.
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