Services Rendered to Construction of Roads Were not Exigible to Service Tax: CESTAT

The CESTAT held that services related to the construction of roads do not attract service tax. In this case, the tribunal ruled that the construction of roads falls under the category of works contracts, which is not taxable under the Service Tax provisions. This judgment clarifies the taxability of infrastructure services and exempts road construction from the service tax, affirming that the scope of taxable services under Indian tax law does not extend to road development, which is classified as a separate contractual arrangement.