2018 (3) TMI 507

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....partment for discharging service tax under various taxable categories. The dispute in the present appeal is mainly with reference to the work carried out by them regarding strengthening/replacing/realigning the security fence in the Indo-Pakistan International Border; repair and maintenance of roads inside Thermal Power Station, Suratgarh; Construction of residential accommodation for Rajasthan State Police; certain other misc. work like False ceiling in the conference rooms of military station headquarters. The original authority rejected the submissions of the appellant regarding non-tax liability on these works. The Service Tax liability against the appellants is confirmed alongwith penalties. 2. We have heard both the sides and perused....

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....station, we note the service tax liability was confirmed only on the ground that the said road was not a public road. The appellant had undertaken the combined work of construction of thermal station, residential complex alongwith that the road facility for such complex. Following the ratio of the Tribunal in Shilpa Construction Pvt. Ltd. - 2010 (19) STR 830(Tri. - Admd.), we note no Service Tax liability can be confirmed for such activity, on the appellant. The Tribunal in the said case held that when the construction is carried out through a single contract though the road work is also mentioned therein the same cannot be taxed separately as two separate activities. Reference was made to Board Circular dated 27.07.2005. The Tribunal uphel....