https://www.taxtmi.com/caselaws?id=247209 Supply and fixing of metal crash barriers on highways were treated as civil works because the barriers served road safety and vehicle restraint functions and required cement-concrete foundation and allied installation work. As the barriers formed an integral part of the road infrastructure rather than a separate independent contract, the lower tax rate applicable to construction-related civil works was correctly applied. The higher rate for works contract tax was therefore not attracted, and the classification as civil works was upheld. en-us Fri, 07 Mar 2014 00:00:00 +0530 Mon, 05 May 2014 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247209 Supply and fixing of metal crash barriers on highways were treated as civil works because the barriers served road safety and vehicle restraint functions and required cement-concrete foundation and allied installation work. As the barriers formed an integral part of the road infrastructure rather than a separate independent contract, the lower tax rate applicable to construction-related civil works was correctly applied. The higher rate for works contract tax was therefore not attracted, and the classification as civil works was upheld. Case-Laws Service Tax Fri, 07 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247209