Construction Services for Public Infrastructure Exempt from Service Tax Under Specific Contractual Conditions

CESTAT adjudicated a service tax dispute involving works contract services for construction projects. The tribunal ruled that construction services for educational institutions and government buildings do not constitute taxable works contract services primarily for commercial purposes. Construction of center-medians on highways was deemed a works contract "in respect of roads" and thus exempt from service tax. The tribunal found the service tax demand time-barred, determining no willful suppression of facts by the appellant. The extended limitation period was incorrectly invoked, and the entire service tax demand was set aside. Appeal was allowed in favor of the appellant, effectively nullifying the tax assessment. .....

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