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TMI Blog2018 (9) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants have not undertaken any such activity and their contract with their buyers was limited to laying of interlocking paver blocks and the approach roads. Therefore, the findings of the impugned order appear to be beyond the scope of provisions of law and the Circular issued. The Tribunal in the case of Shilpa Construction Pvt. Ltd. [2010 (6) TMI 175 - CESTAT, AHMEDABAD] has held that If the contract recognizes the two activities as separate activities, even though the construction of the road is in connection with the commercial complex, the benefit has to be allowed. As such the fact whether the road is being constructed for public utility purpose or as a part of a commercial complex is not relevant. Appeal allowed - decided in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 67(2) of the Finance Act, 1994. The details of the appeals are given below: Appeal No. Period SCN date OIO OIA Service Tax ST/262/2008 16.6.2005 to Nov. 2005 31.3.2006 No.71/2006-07 dated 14.2.2005 No.14/2008-CE dated 28.3.2006 Rs.4,57,270/- ST/640/2009 Dec. 2005 to July 2006 Aug. 2006 to May 2007 15.2.2007 22.10.2007 No.17/2008-ST JD dated 28.5.2008 No.151/2009 dated 21.4.2009 Rs.3,60,014/-Rs.5,78,683/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5-TRU dated 27.2.2005 clarified that if contract for construction is a single contract, then the construction of road is not recognized as a separate activity as per the contract and consequently, service tax would be leviable on the gross amount charged for construction including the value of construction of roads. The learned counsel submitted that the aforesaid Circular has been followed by the Tribunal in the following cases, wherein it was held that construction of driveway in petrol pump is not taxable. CST, Ahmedabad vs. Shilpa Construction Pvt. Ltd.: 2010 (19) STR 830 (Tri.-Ahmd.) ATN Advertising Services vs. CCE, Allahabad: 2018 (9) GSTL 301 (Tri.-All.) 4. The learned DR has reiterated the findings of the Orders-in-Ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the Board s Circular No. B1/6/2005-TRU dated 27-7-05 is to the effect that - if the contract for construction of commercial complex is a single contract and the construction of road is not recognized as a separate activity as per the contract, then the service tax would be leviable on the gross amount charged for construction including the value of construction of road . As such it becomes clear that the value of construction of road is to be included in the value of the service only when there is no segregation between the construction of commercial complex and construction of the road. If the contract recognizes the two activities as separate activities, even though the construction of the road is in connection with the commercial comp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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