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TMI Blog2020 (7) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... horities of India' (NHAI), whether the construction of associated facilities like toll plaza, cattle and pedestrian crossing facilities, parking bays for buses/trucks and rest room for staff, etc. and common people. Whether these are part of the road (exempt) or are liable to service tax under the head 'works contract service'. 2. The audit for the period 01/04/2006 to 30/09/2010 had been carried by Service Tax Audit Wing and it was pointed out that appellant is liable to pay service tax amounting to Rs. 6,65,41,264/- under works Contract Service u/s 65(105)(zzzza) of the Act, in respect of construction of Toll Plaza, Administrative Building, Highway Traffic Management System and allied Miscellaneous Work. The department based on the Audit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the NHAI on Turnkey basis on BOT model, which is necessary for the recovery of the costs incurred by the appellant-concessionaire. The Construction of Toll Plaza is not an isolated project activity to attract tax. The appellant/concessionaire is not rendering any service to itself, when it built the Toll Plaza, etc. on or along with road, for recovery of its costs, etc., f) The Commissioner have wrongly interpreted the Board circular no. 80/10/2004 ST dated 17/09/2004 by ignoring the very fact that it is the use of the building or civil structure, which would determine the nature of service to be classified under commercial or Industrial Construction service. g) The arguments of the appellant are further fortified relying on the j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng design, construction, development, finance, operation and maintenance on BOT basis. The concessionaire, in turn, sub-contracted the said projects by entering into an EPC contract with the appellants. The case of Department is that exclusion from service tax is primarily for the work of laying of road and not for allied works undertaken with regard to the said activity and hence the allied activities are taxable under the Works Contract Service. Further extended period of limitation is invokable as the appellant has suppressed the facts of providing taxable services. 5. In the case of CST, Ahmedabad Vs. Shilpa Constructions [2010-TIOL-1132-CESTAT-AHM], another coordinate Bench of this Tribunal, with regard to construction of driveway in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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