2013 (10) TMI 1264

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Respondent : Mr. R.K. Singla, Commissioner(AR) ORDER Per: B.S.V. Murthy; Appellants have constructed a highway for National Highway Authorities of India (NHAI) as 'works contract'. As part of the project, the appellants also constructed toll plaza, cattle crossing facility, parking bay for buses/trucks and also rest rooms for staff. Taking a view that except for cost of construction fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... this case also, it was submitted that once the cost of the road is recovered, the toll plaza has to be demolished and therefore it cannot be said that they are not part of the activity of road construction. The learned advocate also relies upon the decision of the Tribunal in the case of Archistructural Constructions India Pvt. Ltd. Vs. CCE, Coimbatore [2011(22) STR 663 (Tri. Chennai)] wherein th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... their favour in view of the decisions of the Tribunal cited above. A highway needs to have the kind of facilities which have been provided and we cannot read the definition of 'works contract' in an isolated manner. Moreover as submitted by the learned counsel, the toll plaza ultimately gets demolished after recovery of the cost of construction of road by the appellants. It is a temporary structu....