https://www.taxtmi.com/caselaws?id=394239 Service tax was held not chargeable on the value of approach roads constructed only to enable vehicles to reach weigh bridges at customer sites. The roads were treated as incidental facilitation work, not as part of a residential complex or any composite taxable structure covered by the departmental circular relied upon. Their value was therefore excluded from the gross taxable value for the installation service, and the assessee was entitled to claim abatement under the relevant notifications. On that basis, the demand raised on the approach road component was found unsustainable. en-us Mon, 02 Mar 2020 00:00:00 +0530 Wed, 10 Feb 2021 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394239 Service tax was held not chargeable on the value of approach roads constructed only to enable vehicles to reach weigh bridges at customer sites. The roads were treated as incidental facilitation work, not as part of a residential complex or any composite taxable structure covered by the departmental circular relied upon. Their value was therefore excluded from the gross taxable value for the installation service, and the assessee was entitled to claim abatement under the relevant notifications. On that basis, the demand raised on the approach road component was found unsustainable. Case-Laws Service Tax Mon, 02 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394239