https://www.taxtmi.com/caselaws?id=792677 Earthwork, embankment formation, road rolling and water filling undertaken as sub-contracted road works were treated as integral and essential parts of road construction, not as activities severable from the exempt service. A harmonious reading of Serial No. 13(a) of Notification No. 25/2012-Service Tax was applied to include preparatory and allied works within "construction of a road." On that basis, the activities fell within the exemption and the related service tax, interest and penalty were stated to be unsustainable. en-us Thu, 21 May 2026 00:00:00 +0530 Tue, 02 Jun 2026 08:47:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792677 Earthwork, embankment formation, road rolling and water filling undertaken as sub-contracted road works were treated as integral and essential parts of road construction, not as activities severable from the exempt service. A harmonious reading of Serial No. 13(a) of Notification No. 25/2012-Service Tax was applied to include preparatory and allied works within "construction of a road." On that basis, the activities fell within the exemption and the related service tax, interest and penalty were stated to be unsustainable. Case-Laws Service Tax Thu, 21 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792677