https://www.taxtmi.com/caselaws?id=450505 CESTAT (New Delhi) held that road construction by the appellant for development of township/residential complexes does not qualify for exemption under Notification No.25/2012-ST, which applies only to roads, bridges, tunnels or terminals meant for use by the general public. The services were correctly classified as Works Contract Services under Section 65(105)(zzzza). The tribunal upheld invocation of the extended limitation period and imposition of penalties under sections 77 and 78 for willful suppression, and confirmed mandatory interest for delayed service tax payment and late fee under section 70/read with rule 7C. Appeal dismissed. en-us Wed, 06 Mar 2024 00:00:00 +0530 Thu, 13 Nov 2025 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450505 CESTAT (New Delhi) held that road construction by the appellant for development of township/residential complexes does not qualify for exemption under Notification No.25/2012-ST, which applies only to roads, bridges, tunnels or terminals meant for use by the general public. The services were correctly classified as Works Contract Services under Section 65(105)(zzzza). The tribunal upheld invocation of the extended limitation period and imposition of penalties under sections 77 and 78 for willful suppression, and confirmed mandatory interest for delayed service tax payment and late fee under section 70/read with rule 7C. Appeal dismissed. Case-Laws Service Tax Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450505