Services like Construction of Road, Bridge rendered to Government exempted from Tax: CESTAT quashes Demand Order

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed a demand order for services related to the construction of roads and bridges rendered to the government, ruling that such services are exempt from tax. The case involved a dispute over whether the construction services provided to government bodies for infrastructure projects were subject to service tax. CESTAT ruled that such services are exempt under applicable laws, and the demand raised by the tax authorities was unjustified. This decision provides clarity on the taxability of infrastructure services provided to government entities and reaffirms the exemption for certain public service-related projects.