The activity of the appellant in construction of roads on BOT ...
Road Construction on BOT Basis Exempt from Service Tax Across Multiple Service Categories, Tribunal Rules.
April 30, 2013
Case Laws Service Tax AT
The activity of the appellant in construction of roads on BOT basis is not leviable to service tax either under commercial or industrial construction service, works contract service, maintenance, management or repair of immovable property service or under Business Auxiliary Service. - AT
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