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

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..... Activities relating to Road such as construction or maintenance / repair and applicability of service tax:
News and Press Release
Dated:- 12-6-2009

Whether activities related to construc .....

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..... tion 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 Construc .....

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..... tion 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 Acti .....

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..... vities: (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 co .....

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..... nversion 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)
News - Press release - PI .....

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..... B .....

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