https://www.taxtmi.com/caselaws?id=238809 The Tribunal ruled in favor of the appellants, holding that the construction of toll plaza, cattle crossing facility, parking bay, and rest rooms as part of a highway project constitutes a works contract exempt from service tax liability. The decision emphasized the essential nature of these facilities to the highway project, highlighting their functional necessity and integration with road construction. The Tribunal granted a waiver of predeposit and a stay against the recovery of dues, emphasizing the interconnected nature of the constructed facilities with the broader infrastructure project. en-us Mon, 08 Jul 2013 00:00:00 +0530 Fri, 28 Nov 2014 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238809 The Tribunal ruled in favor of the appellants, holding that the construction of toll plaza, cattle crossing facility, parking bay, and rest rooms as part of a highway project constitutes a works contract exempt from service tax liability. The decision emphasized the essential nature of these facilities to the highway project, highlighting their functional necessity and integration with road construction. The Tribunal granted a waiver of predeposit and a stay against the recovery of dues, emphasizing the interconnected nature of the constructed facilities with the broader infrastructure project. Case-Laws Service Tax Mon, 08 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238809