https://www.taxtmi.com/caselaws?id=247209 The High Court upheld the Tribunal's decision, ruling that the supply and fixing of metal crash barriers constitute civil works akin to construction of buildings, bridges, or roads. The Court affirmed the 2% tax rate for such contracts, emphasizing that the barriers are integral to road infrastructure and involve substantial civil work for installation. The judgment clarified that the crash barriers are essential components of road construction, falling under the 2% tax liability category specified in Schedule II-A. 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 The High Court upheld the Tribunal's decision, ruling that the supply and fixing of metal crash barriers constitute civil works akin to construction of buildings, bridges, or roads. The Court affirmed the 2% tax rate for such contracts, emphasizing that the barriers are integral to road infrastructure and involve substantial civil work for installation. The judgment clarified that the crash barriers are essential components of road construction, falling under the 2% tax liability category specified in Schedule II-A. Case-Laws Service Tax Fri, 07 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247209