https://www.taxtmi.com/highlights?id=76534 Benefit of service tax exemption - construction of a road as part of a broader works contract service for a thermal power project - The Tribunal concluded that the construction of the road was indeed identified as a separate activity within the contract, with its value determinable as per specific contractual clauses. The appellant’s engagement of a subcontractor for the road construction further substantiated the argument that it was a distinct activity. The Tribunal distinguished this case from scenarios where construction activities are so intertwined within a project that they cannot be segregated for tax purposes. - It ruled that the service tax demand on the value of road construction within the composite contract was unjustified. Demand of service tax set aside. en-us Fri, 12 Apr 2024 08:49:48 +0530 Thu, 11 Apr 2024 14:49:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=76534 Benefit of service tax exemption - construction of a road as part of a broader works contract service for a thermal power project - The Tribunal concluded that the construction of the road was indeed identified as a separate activity within the contract, with its value determinable as per specific contractual clauses. The appellant’s engagement of a subcontractor for the road construction further substantiated the argument that it was a distinct activity. The Tribunal distinguished this case from scenarios where construction activities are so intertwined within a project that they cannot be segregated for tax purposes. - It ruled that the service tax demand on the value of road construction within the composite contract was unjustified. Demand of service tax set aside. Highlights Service Tax Fri, 12 Apr 2024 08:49:48 +0530 https://www.taxtmi.com/highlights?id=76534