https://www.taxtmi.com/caselaws?id=764976 CESTAT allowed the appeal and set aside the impugned order, holding that service tax demands on the appellant's sub-contracted road construction and tiling of a reservoir (dams) cannot be sustained; such activities fall under works contracts and are excluded for roads/dams, and pre-negative-list demands without proper classification were vague. The reverse-charge demand on transportation by individual truck owners was untenable because individual owners who do not issue consignment notes are not GTAs. Consequently, related interest and penalties were also quashed, relying on the SC ruling in Larsen & Toubro. en-us Wed, 22 Jan 2025 00:00:00 +0530 Fri, 14 Nov 2025 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764976 CESTAT allowed the appeal and set aside the impugned order, holding that service tax demands on the appellant's sub-contracted road construction and tiling of a reservoir (dams) cannot be sustained; such activities fall under works contracts and are excluded for roads/dams, and pre-negative-list demands without proper classification were vague. The reverse-charge demand on transportation by individual truck owners was untenable because individual owners who do not issue consignment notes are not GTAs. Consequently, related interest and penalties were also quashed, relying on the SC ruling in Larsen & Toubro. Case-Laws Service Tax Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764976