https://www.taxtmi.com/caselaws?id=753740 Exemption for construction of a road under Notification No. 17/2005-ST applies only where the road is meant for use by the general public as a matter of right. Construction of an F-1 race track, though resembling a road in physical form, was treated as a privately controlled facility without public access, so the exemption was unavailable. On limitation, claiming an inapplicable exemption while withholding tax payment was treated as suppression and misrepresentation, supporting invocation of the extended period. The service tax demand was therefore sustained and the appeal failed. en-us Fri, 07 Jun 2024 00:00:00 +0530 Sat, 08 Jun 2024 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753740 Exemption for construction of a road under Notification No. 17/2005-ST applies only where the road is meant for use by the general public as a matter of right. Construction of an F-1 race track, though resembling a road in physical form, was treated as a privately controlled facility without public access, so the exemption was unavailable. On limitation, claiming an inapplicable exemption while withholding tax payment was treated as suppression and misrepresentation, supporting invocation of the extended period. The service tax demand was therefore sustained and the appeal failed. Case-Laws Service Tax Fri, 07 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753740