2018 (9) TMI 1272

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..... Jagdish Prasad Agarwal vs. CCE, Jaipur-I [2017 (5) TMI 702 - CESTAT NEW DELHI], where it was held that 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. Demand of service tax under the construction of Toll Plaza and Lanes under the category of ‘Commercial or In .....

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..... rties. 3. Considering the facts of the issue of construction of Toll Plaza is a taxable service or not came before this Tribunal in the case of Jagdish Prasad Agarwal vs. CCE, Jaipur-I, 2017 (3) GSTL 455 (Tri.-Del.) whereas this Tribunal observed as under:- 5. Heard both the sides and examined the case records. We find that services provided by the appellant in respect of maintenance and r .....

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..... lause (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. 4. As this Tribunal has examined the issue in the case of Jagdish Prasad Agarwal (Supra) has held that construction of Toll Plaza do not qualify as Commercial or .....

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