Construction of road , Service Tax

[Brijgopal kankani]

Is the construction of road exempt from service tax if yes than what are the conditions and situations where construction of road exempt from service tax liability ? 

Posts / Replies

[Pradeep Khatri]

Please Check the Point No. of notification  no. 25/2012-ST dated 20-06-2012 in this regard:-  

13. Services provided by way of construction

, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,-

(a) a road, bridge, tunnel, or terminal for road transportation for use by general public;