Roads Built for Organizations Like BALCO and NTPC Qualify for Service Tax Exclusion, Not Limited to Public Use Only.

Commercial or industrial construction Service - Construction of road inside BALCO, SECL, NTPC - definition does not specify the type of road and so the road cannot be restricted to a public road only. Thus, whether a road is for public utility or for the utility of an organisation, the benefit of the exclusion clause has to be given. - AT .....

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