2022 (9) TMI 1157

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....5/2012- ST dated 20.06.2012. The Appellant provided various construction services like construction of roads, laying down of water pipelines, construction of boundary walls, construction work required for erection/installation of road lights etc. Learned counsel pointed out that they are entitled to exemption under Notification 25/2012- ST dated 20.06.2012. The extract of the said service is exempted by Notification No. 25/2012-ST dated 20.06.2012 given below:- 2.1 Learned counsel pointed out that in respect of road the benefit was denied on the ground that roads in the GIDC are not for use for the general public. It was held that people visiting the GIDC are related to the commerce industry, business man, employees , daily wages , governm....

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....on under Sr. No. 29 (h) of Notification No. 25/2012. 3. Learned AR relies on the impugned order. 4. We have gone through rival submissions. We find that it is not in dispute how many services like construction of roads, laying down of pipelines etc were provided within the confines of GIDC. It is also not in doubt that GIDC is operated under Gujarat Industrial Development Act, 1962 and is developed by the state government of Gujarat for establishment and for organizing industry in industrial areas. In these circumstances all the services provided by the appellant within the confines of GIDC directly, GIDC would be covered under Sr. No. 12 (a) of Notification 25/2012- ST only if these said civil structure or any other original work meant p....

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...., bridges, tunnels for goods transporting within the GIDC. 4.3 The appellant has also claimed the benefit where he has provided the service as sub contractor to the main contractor in the shape of works contract and where the main contractors are exempted from service tax. The appellant has claimed the benefit of Sr. no 29(h) of Notification No. 25/2012- ST. Sr. No. 29(h) of Notification No. 25/2012- ST dated 210.06.2012 reads as under: 29. Services by the following persons in respective capacities- (a) ........................ (b) ........................ (c) ........................ (d) ........................ (e) ........................ (f) ........................ (g) ........................  (h) Sub -contract....