https://www.taxtmi.com/caselaws?id=336669 The Tribunal allowed the appeal in favor of the appellant, holding that the appellant, acting as a contractor for toll collection under an agreement with MSRDC, qualified for the benefit of exemption Notification No. 21/2002, Sr. No. 230. The Tribunal determined that the appellant's role as a contractor who had sub-contracted the toll collection activity met the conditions of the exemption notification. Consequently, the impugned orders were set aside, emphasizing the significance of contractual agreements and meeting specified conditions for availing benefits under exemption notifications in road construction projects. en-us Tue, 26 Apr 2016 00:00:00 +0530 Tue, 27 Dec 2016 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336669 The Tribunal allowed the appeal in favor of the appellant, holding that the appellant, acting as a contractor for toll collection under an agreement with MSRDC, qualified for the benefit of exemption Notification No. 21/2002, Sr. No. 230. The Tribunal determined that the appellant's role as a contractor who had sub-contracted the toll collection activity met the conditions of the exemption notification. Consequently, the impugned orders were set aside, emphasizing the significance of contractual agreements and meeting specified conditions for availing benefits under exemption notifications in road construction projects. Case-Laws Customs Tue, 26 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336669