https://www.taxtmi.com/caselaws?id=416917 The High Court dismissed the Revenue's appeal challenging the Tribunal's decision on the liability of service tax on road construction components. The Court found the components like Toll Plaza, Lay-bys, etc., integral to the road and not separately taxable. The Court also upheld the Tribunal's decision on the limitation period and the classification of services under 'works contract service.' Additionally, the Court affirmed the annulment of penalties by the Tribunal. The appeal was deemed not maintainable before the High Court, suggesting the Revenue could appeal to the Supreme Court under a different Act. en-us Thu, 02 Dec 2021 00:00:00 +0530 Wed, 12 Jan 2022 08:35:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416917 The High Court dismissed the Revenue's appeal challenging the Tribunal's decision on the liability of service tax on road construction components. The Court found the components like Toll Plaza, Lay-bys, etc., integral to the road and not separately taxable. The Court also upheld the Tribunal's decision on the limitation period and the classification of services under 'works contract service.' Additionally, the Court affirmed the annulment of penalties by the Tribunal. The appeal was deemed not maintainable before the High Court, suggesting the Revenue could appeal to the Supreme Court under a different Act. Case-Laws Service Tax Thu, 02 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416917