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Service Tax - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Commercial or industrial construction Service - Construction of ...


Roads Built for Organizations Like BALCO and NTPC Qualify for Service Tax Exclusion, Not Limited to Public Use Only.

April 13, 2020

Case Laws     Service Tax     AT

Commercial or industrial construction Service - Construction of road inside BALCO, SECL, NTPC - definition does not specify the type of road and so the road cannot be restricted to a public road only. Thus, whether a road is for public utility or for the utility of an organisation, the benefit of the exclusion clause has to be given. - AT

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