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TMI BlogService tax on Road work-regX X X X Extracts X X X X X X X X Extracts X X X X ..... Sir, I would like to have the clarification regarding the service liability on Road works. As per the service tax provisions, the Formation of road is out of service tax net. in case of work carried for widening the existing road by exacavation, levelling and filling with available Red gravels on the road side without Tar Metal, will it attract attract Service tax? The Road may be used only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for Transport purposes which may not be the permanent Road for public uses as widening areas are belongs to private party. Regards N.Balachandran - Reply By Pradeep Khatri - The Reply = Repair and maintenance of road do attract the service tax. - Reply By Balasubramanian Natarajan - The Reply = Deare If it si teated as construction or improvement it is an excuded service . Even it is h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld to be management, maintenace or repair service the same is exempt vide Notification 34/2009-St dated 27.07.2009 effective from that date balasubramanian n Trichy - Reply By sv bhasker - The Reply = I agree with Mr B.Natarajan. The repair of road, is exempt from payment of service tax vide Notfn No.24/2009-ST - Reply By Dilip Darji - The Reply = Dear Sirs. The exemption appears t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be okay, but normally the roads and bridges etc. are constructed by Govt. and it's maint. had become exempted. In the instant case, it appears that the work is done by the private parties and the persons providing the services of maintaining of road, would be liable to Service Tax. Though it is mentioned in the Noti.No.24/2009-ST that "provided to any person by any other person" does not refle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct only Govt. bodies but the implied meaning is that the exemption is not available to the private parties. Let other export also comment on this issue. - Reply By Balasubramanian Natarajan - The Reply = Dear As the words emploiyed are persons we need not resteict the aqpplicability only to Government. As you may be aware that there is no preferential treatment to Government under Service T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax. CBEC when it wants, may exempt activities of public intertest or soverign functions through notification.One example is that collection of government duties and taxes by banks are specifically exempt from 10.06.2004 through anotificationunder BAS balasubramanin n Trichy - Reply By vijay kumar - The Reply = Dear Sir, as per the nature of work involved, it is formation of a new road, alb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eit a kutcha one and is not an exclusively private road. Under the definition of Works Contract Service, construction of roads is exempted from Service Tax since it is part of infrastructure. Only when old and worn out roads are repaired, service tax is attracted under the Maintenance and Repair Service as per CBEC Circular dt.23.2.2009 . Hence in the given situation, there is no service tax liab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ility. - Reply By Naveed S - The Reply = I agree with the comments posted by Mr. Kumar that it shall not attract any service tax. Also, it appears that mostly Labour Job is being carried out. - Service tax on Road work-reg - Query Started By: - N Balachandran Dated:- 23-2-2012 Service Tax - Got 7 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, persona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l opinion 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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