No service tax on Road Construction Services to Government

Apollo Construction Projects Pvt Ltd Vs C.S.T.-Service Tax (CESTAT Ahmedabad)

Admittedly the appellant have provided the construction service to Oil and Natural Gas Corporation (ONGC), Gujarat Water Supply & Sewerage Board (GWSSB) and Ahmedabad Urban Development Authority (AUDA). The appellant have vehemently argued that the service of construction was provided to the Government, therefore the same is not taxable. We find that ONGC cannot be treated as the Government organization. Though, it is public sector undertaking

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