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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether service tax was leviable on the work of widening and strengthening of a link road with bituminous concrete under Maintenance or Repair Services.
Analysis: The appellate authority treated the activity as widening of a narrow road and strengthening of the broader road, relying on the Board's Circular No. 110/4/09-ST dated 23.02.2009, which distinguished maintenance or repair of roads from construction or widening of roads. The Tribunal found no infirmity in that view and noted that road repair was also stated to be exempted.
Conclusion: The activity was not liable to service tax under Maintenance or Repair Services.
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