2026-VIL-1783-CESTAT-ALH-ST
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SERVICE TAX CESTAT Cases

Service Tax - Exemption under Entry 13 of Notification No. 25/2012-ST dated 20.06.2012 to works contract service of repair and renewal of public road provided to PWD - Appellant, registered for providing Works Contract Services, received amounts in the Financial Year 2014-15 from the PWD against two work orders for repair and renewal of road - SCN was issued on the basis of third party information received from the Income Tax Department - The FAA upheld the order on the ground that the work order produced related to the Financial Year 2015-16 whereas the receipt pertained to 2014-15, so the nature of the service could not be ascertained and abatement under Rule 2A of Service Tax (Determination of Value) Rules, 2006 was not extended - Whether the works contract service of repair and renewal of public road provided to the PWD in the Financial Year 2014-15 is exempt from service tax - HELD - It is not in dispute that the amount was received in the Financial Year 2014-15 against the work orders issued by the PWD for repair and renewal of road, as reflected in Form 26AS placed in the appeal paper books. The FAA discussed a work order pertaining to the Financial Year 2015-16 whereas the amount in dispute pertains to 2014-15. Entry 13 of Notification No. 25/2012-ST exempts services by way of construction, repair, maintenance, renovation or alteration of a road for use by the general public. The work was allotted by the Government and was for repair and renewal of public road, hence it is exempt - The Appellant is not liable to pay service tax on the said work, the impugned order is set aside and the appeal is allowed
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