https://www.taxtmi.com/caselaws?id=358661 The Tribunal ruled in favor of the appellant, holding that the construction of roads for commercial entities falls within the exclusion clause of the definition of Commercial or Industrial Construction Service. The definition does not differentiate between public and private roads, and since the statute explicitly excludes services related to roads from taxable services, the appellant was not liable to pay Service Tax. Therefore, the Tribunal set aside the order confirming the Service Tax demand against the appellant, allowing the appeal in favor of the appellant. en-us Tue, 13 Mar 2018 00:00:00 +0530 Fri, 19 Apr 2019 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358661 The Tribunal ruled in favor of the appellant, holding that the construction of roads for commercial entities falls within the exclusion clause of the definition of Commercial or Industrial Construction Service. The definition does not differentiate between public and private roads, and since the statute explicitly excludes services related to roads from taxable services, the appellant was not liable to pay Service Tax. Therefore, the Tribunal set aside the order confirming the Service Tax demand against the appellant, allowing the appeal in favor of the appellant. Case-Laws Service Tax Tue, 13 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358661