https://www.taxtmi.com/caselaws?id=786044 Exemption from service tax under Notification No. 25/2012-ST for road construction depended on whether the roads were meant for general public use, because the exemption did not extend to private or internal roads serving only a limited group. The record showed the appellant had not effectively placed material before the adjudicating authority to establish public use, while the work order and related documents suggested the project was undertaken for a development authority. As the factual nature of the work and the use of the roads remained unresolved, the exemption issue could not be finally decided on the existing record and was remanded for fresh examination by the original authority. en-us Wed, 04 Feb 2026 00:00:00 +0530 Thu, 05 Feb 2026 09:16:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786044 Exemption from service tax under Notification No. 25/2012-ST for road construction depended on whether the roads were meant for general public use, because the exemption did not extend to private or internal roads serving only a limited group. The record showed the appellant had not effectively placed material before the adjudicating authority to establish public use, while the work order and related documents suggested the project was undertaken for a development authority. As the factual nature of the work and the use of the roads remained unresolved, the exemption issue could not be finally decided on the existing record and was remanded for fresh examination by the original authority. Case-Laws Service Tax Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786044