https://www.taxtmi.com/caselaws?id=396334 The Tribunal ruled in favor of the appellant, holding that the construction of toll plazas and associated facilities as part of road development under a BOT model is exempt from service tax. The Tribunal emphasized the integral nature of these constructions to the road project, aligning with previous decisions. The show-cause notice invoking an extended period of limitation was deemed invalid. Consequently, the appeal was allowed, the impugned order was set aside, and the appellant was granted consequential benefits as per the law. en-us Wed, 17 Jun 2020 00:00:00 +0530 Tue, 16 Feb 2021 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396334 The Tribunal ruled in favor of the appellant, holding that the construction of toll plazas and associated facilities as part of road development under a BOT model is exempt from service tax. The Tribunal emphasized the integral nature of these constructions to the road project, aligning with previous decisions. The show-cause notice invoking an extended period of limitation was deemed invalid. Consequently, the appeal was allowed, the impugned order was set aside, and the appellant was granted consequential benefits as per the law. Case-Laws Service Tax Wed, 17 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396334