https://www.taxtmi.com/caselaws?id=786044 Question whether GST/central excise exemption applies to road construction works depends on whether the roads are for use by the general public; claimant bears the onus of proving entitlement to the exemption and roads not meant for general public use are taxable. Prior authority upheld invocation of the extended period of limitation where private developers awarded work orders, but the present facts (a government work order) require fresh factual examination. The adjudicating authority's order is set aside and the matter is remanded for reconsideration of the nature of the work order and eligibility under the exemption entries; appeal allowed by remand. 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 Question whether GST/central excise exemption applies to road construction works depends on whether the roads are for use by the general public; claimant bears the onus of proving entitlement to the exemption and roads not meant for general public use are taxable. Prior authority upheld invocation of the extended period of limitation where private developers awarded work orders, but the present facts (a government work order) require fresh factual examination. The adjudicating authority's order is set aside and the matter is remanded for reconsideration of the nature of the work order and eligibility under the exemption entries; appeal allowed by remand. Case-Laws Service Tax Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786044