https://www.taxtmi.com/caselaws?id=785098 Blasting, quarrying, loading and transportation activities used in road construction were treated as works contract service because the work involved execution of a contract with transfer of property in goods, and the dominant intention test was held inapplicable once the statutory ingredients of a works contract were satisfied. The earlier view on similar facts was followed, and the relevant exemption position was also accepted because the service value fell within the applicable threshold. On that basis, the demand for service tax, interest and penalty could not be sustained and was set aside. en-us Fri, 16 Jan 2026 00:00:00 +0530 Sat, 17 Jan 2026 08:45:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785098 Blasting, quarrying, loading and transportation activities used in road construction were treated as works contract service because the work involved execution of a contract with transfer of property in goods, and the dominant intention test was held inapplicable once the statutory ingredients of a works contract were satisfied. The earlier view on similar facts was followed, and the relevant exemption position was also accepted because the service value fell within the applicable threshold. On that basis, the demand for service tax, interest and penalty could not be sustained and was set aside. Case-Laws Service Tax Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785098