https://www.taxtmi.com/caselaws?id=781135 CESTAT held that the contractor's construction of Traffic and Transit Management Centers (TTMCs) qualified as works for a transport terminal and fell within the statutory exclusion from service tax; the contractor's bona fide belief, supported by the procurement plan and the procuring public transport undertaking's own descriptions, sufficed to shift the onus to Revenue to prove otherwise. Revenue failed to demonstrate that the TTMCs were primarily commercial premises or that the contractor had notice of a different use; the appeal by Revenue was dismissed as devoid of merit. en-us Mon, 10 Nov 2025 00:00:00 +0530 Wed, 12 Nov 2025 08:17:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781135 CESTAT held that the contractor's construction of Traffic and Transit Management Centers (TTMCs) qualified as works for a transport terminal and fell within the statutory exclusion from service tax; the contractor's bona fide belief, supported by the procurement plan and the procuring public transport undertaking's own descriptions, sufficed to shift the onus to Revenue to prove otherwise. Revenue failed to demonstrate that the TTMCs were primarily commercial premises or that the contractor had notice of a different use; the appeal by Revenue was dismissed as devoid of merit. Case-Laws Service Tax Mon, 10 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781135