Service tax on Excavation of Public Road

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..... Dear Sir, What is the position of Services in respect of Site formation, Clearance and Excavation Services post Service tax 2012? Prior to 2012, Notification 17/2005 ST Dt. 07/06/2005 , exempted such services in respect of road work. Post 2012, Mega Exemption Notification 25/2012 , Clause 13 (a) exempts Services provided by way of construction, erection, commissioning, installation, .....

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..... completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a road, bridge, tunnel, or terminal for road transportation for use by general public; All the above work cannot be executed unless the excavation activity is done. Can we consider the services of excavation of public roads as exempted under the said category? - Reply By KASTURI SETHI - The Reply = No. Logi .....

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..... cally and practically you are right but statutorily you are not right. Both are different services and both have different accounting codes and both were specified/classified under different Sections of the Finance Act, 1994 . After 1.7.12, though classifications and accounting codes were omitted but these were valid for identification of Service (based on nature of service) and for statistical p .....

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..... urpose respectively. So no exemption for site preparation services on the ground that construction of public road is exempted. - Service tax on Excavation of Public Road - Query Started By: - Amit Palsule Dated:- 30-1-2019 Service Tax - Got 1 Reply - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxman .....

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..... agement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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