Service Tax on Toll Plaza and Lanes Not Sustainable Due to Broad Interpretation of Section 65 Clause (25b).

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....The phase “in respect of roads” contained in clause (25b) of Section 65 ibid has a wider connotation and bears the widest possible scope and may be taken to mean “for the provision of”. Thus, the service tax demand on Toll Plaza and Lanes will not be sustainable in this case. - AT....