Toll Plazas, Crossings, Parking Bays & Restrooms Classified as Part of Road, Exempt from Service Tax.

Classification of services - works contract services or not - whether the construction of associated facilities like toll plaza, cattle and pedestrian crossing facilities, parking bays for buses/trucks and rest room for staff, etc. and common people, are part of the road (exempt) or are liable to service tax under the head ‘works contract service’? - Benefit of exemption available. .....

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