https://www.taxtmi.com/caselaws?id=769153 CESTAT Chennai held that works contract services for construction of educational institutions and government buildings do not constitute construction primarily for commerce or industry purposes, thus falling outside taxable service definition. Construction of center medians on highways qualifies as works contract "in respect of roads" and is excluded from service tax liability. The tribunal found no willful suppression by the appellant who relied on CBEC circulars in good faith, making the extended limitation period inapplicable and rendering the demand time-barred. Appeal was allowed, setting aside service tax demands on both construction activities. en-us Thu, 17 Apr 2025 00:00:00 +0530 Mon, 21 Apr 2025 08:41:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769153 CESTAT Chennai held that works contract services for construction of educational institutions and government buildings do not constitute construction primarily for commerce or industry purposes, thus falling outside taxable service definition. Construction of center medians on highways qualifies as works contract "in respect of roads" and is excluded from service tax liability. The tribunal found no willful suppression by the appellant who relied on CBEC circulars in good faith, making the extended limitation period inapplicable and rendering the demand time-barred. Appeal was allowed, setting aside service tax demands on both construction activities. Case-Laws Service Tax Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769153