TMI BlogActivities relating to Road such as construction or maintenance / repair and applicability of service tax:X X X X Extracts X X X X X X X X Extracts X X X X ..... Activities relating to Road such as construction or maintenance / repair and applicability of service tax: - Commentaries / Editorials Dated:- 12-6-2009 - News - Whether activities related to constru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction or maintenance of road are taxable under the provisions of Service Tax: Relevant Categories of Taxable Services: - Management, maintenance or repair service - Commerci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r repair activities: (Taxable) (B) Construction Activities: (Non Taxable) I. Resurfacing II. Renovation III. Strengthening IV. Relaying V. Filling of potholes I. La ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ying 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oad to blacktopped/ blacktopped to concrete etc) - News - Press release - PIB Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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