No Service Tax on mere Laying of Interlocking Paver blocks & Approach Roads

M/s. Abideep Interlock Pavers Pvt. Ltd Vs Commissioner of Central Excise (CESTAT Bangalore) At present, services rendered for construction of commercial or industrial buildings is taxable. However,  construction of roads is not liable to service tax. A point has been raised that if a commercial complex is constructed which also contains roads whether the value of construction of roads would be liable to service tax. If the contract for construction of commercial complex is a single contract and the construction of road is not recognized as a separate activity as per the contract, then the ser...