https://www.taxtmi.com/caselaws?id=77129 The tribunal ruled in favor of the appellant, determining that the activity of road improvement and re-asphalting for authorities like National Highway Authority and Public Works Department constitutes road maintenance and falls under works contracts, exempt from service tax. The tribunal granted a waiver of the pre-deposit amount for these activities, emphasizing the distinction between creating new roads and maintaining existing ones. Additionally, the appellant was directed to deposit the amount related to the construction of staff quarters for a port trust. Recovery of the balance amounts was stayed pending appeal disposal. en-us Mon, 17 Aug 2009 00:00:00 +0530 Thu, 19 Aug 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77129 The tribunal ruled in favor of the appellant, determining that the activity of road improvement and re-asphalting for authorities like National Highway Authority and Public Works Department constitutes road maintenance and falls under works contracts, exempt from service tax. The tribunal granted a waiver of the pre-deposit amount for these activities, emphasizing the distinction between creating new roads and maintaining existing ones. Additionally, the appellant was directed to deposit the amount related to the construction of staff quarters for a port trust. Recovery of the balance amounts was stayed pending appeal disposal. Case-Laws Service Tax Mon, 17 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77129