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

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Published on

16/01/2026

By Mariya Paliwala

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

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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….

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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.

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

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