https://www.taxtmi.com/caselaws?id=766999 CESTAT Kolkata held that appellant was eligible for service tax exemption under Notification 17/2005-ST for road construction activities including site formation, excavation, and earthmoving. The tribunal found that the distinction between public and private roads was irrelevant for exemption eligibility, as the notification contained no such criteria. Service tax demand for construction activities was set aside. Issues regarding land sale exemption and amounts received before May 16, 2008 were remanded to adjudicating authority for verification. Penalty liability to be reconsidered based on re-quantified service tax demand. en-us Thu, 06 Mar 2025 00:00:00 +0530 Sat, 08 Mar 2025 08:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766999 CESTAT Kolkata held that appellant was eligible for service tax exemption under Notification 17/2005-ST for road construction activities including site formation, excavation, and earthmoving. The tribunal found that the distinction between public and private roads was irrelevant for exemption eligibility, as the notification contained no such criteria. Service tax demand for construction activities was set aside. Issues regarding land sale exemption and amounts received before May 16, 2008 were remanded to adjudicating authority for verification. Penalty liability to be reconsidered based on re-quantified service tax demand. Case-Laws Service Tax Thu, 06 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766999