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Home News News and Press Release Month 6 2009 2009 (6) This

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Activities relating to Road such as construction or maintenance / repair and applicability of service tax:

12-6-2009

Contents

Whether activities related to construction or maintenance of road are taxable under the provisions of Service Tax:

Relevant Categories of Taxable Services:

- Management, maintenance or repair service

- Commercial or Industrial Construction Service

- Work Contract

As per circular no. 110/4/2009 service tax the various activities have been clarified as under:

(A) Maintenance or repair activities:

(Taxable)

(B) Construction Activities:

(Non Taxable)

I. Resurfacing

II. Renovation

III. Strengthening

IV. Relaying

V. Filling of potholes

I. Laying of a new road

II. Widening of narrow road to broader road (such as conversion of a two lane road to a four lane road)

III. Changing road surface ( graveled road to metalled road/ metalled road to blacktopped/ blacktopped to concrete etc)

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