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TMI Blog2017 (5) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... t of service tax under Section 97 ibid - service tax demand not sustainable. Commercial or Industrial Construction service provided in respect of roads are specifically excluded from the purview of levy of service tax in terms of clause (25b) of Section 65 ibid - It is an admitted fact on record that the demand of ₹ 48,99,741/- is towards construction of Toll Plaza and Lanes, which are in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 09/01/2012 passed by the Commissioner of Central Excise Service Tax, Jaipur. 2. The appellant is a service provider and is registered with the Service Tax Department for providing different category of services. During the period 16/06/2005 to 27/07/2009, the Department has confirmed service tax demand of ₹ 2,85,18,695/- under Management, Maintenance or Repair Services and ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied on the judgment of the Larger Bench of this Tribunal in the case of Lanco Infratech Ltd. vs. CC, CE ST, Hyderabad reported in 2015 (38) S.T.R. 709 (Tri. LB). 4. On the other hand, the learned DR appearing for the respondent reiterated the finding recorded in the impugned order. 5. Heard both the sides and examined the case records. We find that services provided by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct 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. 6. In view of above, we do not find any merit in the impugned order. Accordingly, after setting aside the same, we allow the appeal in favo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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