ST : Road constructed in a petrol pump to facilitate filling of fuel is not liable to service tax under category of ‘Commercial or industrial construction service’

CESTAT, AHMEDABAD BENCH Commissioner of Service Tax, Ahmedabad Vs. Shilpa Constructions (P.) Ltd. MRS. ARCHANA WADHWA, JUDICIAL MEMBER AND B. S. V. MURTHY, TECHNICAL MEMBER ORDER NO. A/855/WZB (AHD.) OF 2010 APPEAL NO. ST/68 OF 2009 JUNE 24, 2010 ORDER Mrs. Archana Wadhwa, Judicial Member. – Being aggrieved with the order passed by Commissioner (Appeals) Revenue has filed the present appeal. We have heard Shri R.S. Sarova, learned DR appearing for the Revenue and Shri Bishan R. Shah, learned advocate appearing for the respondents. 2. The facts of the case, in brief, are that the res...