Reference from Commissioner Nashik seeking clarification in respect of levy of service tax on Repair/ renovation/ widening of roads - Regarding.

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..... - Regarding. Representations have been received by the Board pointing out divergent practices being followed by field formations with regard to levy of service tax on maintenance and repair of roads. 2. Commercial or industrial construction service [section 65(105) (zzq)] specifically excludes construction or repairs of roads. However, management, maintenance or repair provided under a contrac .....

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..... orized as follows,- (A) Maintenance or repair activities: I. Resurfacing II. Renovation III. Strengthening IV. Relaying V. Filling of potholes (B) Construction Activities: 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/ .....

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