Road Construction Activities Qualify for Exemption Under Notification No.17/2005-ST Regardless of Public or Private Status

CESTAT ruled that appellant's road construction activities qualify for exemption under Notification No.17/2005-ST regardless of whether roads were public or private, as the notification contains no such distinction. The tribunal set aside service tax demands related to road construction services. Regarding sale of land valued at Rs.48,17,022/- and amounts received prior to May 16, 2008 (when "supply of tangible goods service" was introduced), CESTAT remanded these issues for verification by the adjudicating authority. The tribunal set aside service tax demands along with interest and penalties, directing the adjudicating authority to re-quantify tax liability and reassess penalties based on findings. Appeal disposed of. .....

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