Hon'ble CESTAT decided the question of eligibility of service tax on the activity of construction of associated facilities like toll plaza, cattle, and pedestrian crossing facility, parking bays for buses/truck, and restroom for staff, etc.
It was held that toll plaza, cattle/pedestrian crossing facility, greenery done in the middle of the road, crash barriers erected on the side of the roads, all form part of the 'road' and not exigible to service tax.
Thus appellant is entitled for exemption under Service Tax Law.
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