Service tax is not leviable on construction of Traffic and Transit Management Centres

Commissioner of GST and Central Excise Vs Consolidated Construction Consortium Ltd. (CESTAT Chennai)

CESTAT Chennai held that construction of Traffic and Transit Management Centers is covered within the ambit of transport terminal, and hence falls within the exclusion category of definition of taxable services of Works Contract Services, and hence the same is not liable to service tax.

Facts- The Respondent is the holder of a centralized service tax registration under the categories of Consulting Engineer Service, Works Contract Service and Construction of

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