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HomeIndirect TaxesService Tax Exemption on Road Construction Depends on Public Use: CESTAT

Service Tax Exemption on Road Construction Depends on Public Use: CESTAT

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has remanded a service tax dispute involving a construction contractor to the adjudicating authority, holding that the key issue is whether roads constructed under a government work order were meant for use by the general public—a requirement for claiming exemption from service tax. The…

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Mariya Paliwala
Mariya Paliwalahttps://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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