2012 (4) TMI 431

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....nd stay in respect of service tax and education cess totaling to over Rs. 7.73 crores demanded for the period from 2005-06 to 2007-08 as also equal amount of penalty imposed on the appellant. On a perusal of the records and hearing both sides, we note that the impugned demand is on construction of dams, roads, tunnels and bridges etc. done by the appellant in connection with execution of composite....

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....le and, therefore, as per case law also, they were entitled to exclude the construction of dams and roads etc. from the taxable value for the purpose of payment of service tax. Accordingly, they paid service tax on the remainder of the gross value of the contract under the head 'Commercial or Industrial Construction Service'. The impugned demand is on the cost of construction of dams, roads etc. a....

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....scope of levy on "construction of commercial complex" service executed under a single contract was examined and it was clarified that service tax would be leviable on the gross amount charged for construction including the construction of roads. 2. After referring to the definition of "commercial and industrial construction service" and considering the submissions, we have found prima facie cas....