Drilling and Blasting for Road Construction as Exempt Works Contract Service: CESTAT

HomeIndirect TaxesDrilling and Blasting for Road Construction as Exempt Works Contract Service: CESTAT

Drilling and Blasting for Road Construction as Exempt Works Contract Service: CESTAT

Indirect Taxes

Published on

16/01/2026

By Mariya Paliwala

Drilling and Blasting for Road Construction as Exempt Works Contract Service: CESTAT

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside a service tax demand of over Rs. 2.68 crore, holding that drilling and blasting activities undertaken for road construction are classifiable as works contract services and are exempt from service tax when rendered in relation to construction of roads….

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Tags
Drilling and Blasting

Drilling and Blasting for Road Construction as Exempt Works Contract Service: CESTAT

Membership Required

Latest articles

Supreme Court Dismisses GST Dept.’s Challenge Over Rs. 70.09 Lakh Refund Due to 394-Day Delay; Keeps Rule 90(2) Interpretation Open

GST Appeal Limitation Can’t Begin Merely From Portal Upload: Rajasthan High Court Condones 450-Day Delay

Pending Regularisation Proceedings Must Be Respected: Supreme Court Quashes Demolition Direction

Pre-2017 Open University Qualifications Can’t Be Used to Deny Promotion: Supreme Court

More like this

Supreme Court Dismisses GST Dept.’s Challenge Over Rs. 70.09 Lakh Refund Due to 394-Day Delay; Keeps Rule 90(2) Interpretation Open

GST Appeal Limitation Can’t Begin Merely From Portal Upload: Rajasthan High Court Condones 450-Day Delay

Pending Regularisation Proceedings Must Be Respected: Supreme Court Quashes Demolition Direction

About us

Company

Categories