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Service Tax - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

Classification of services - works contract services or not - ...


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

July 1, 2020

Case Laws     Service Tax     AT

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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