Maintenance and repair of roads are taxable services, while road construction activities are treated separately under exclusion. Levy of service tax on road-related activities distinguishes construction from management, maintenance or repair: construction of roads is excluded from the commercial construction service, while management, maintenance or repair of properties (including roads) is taxable. The Circular classifies maintenance/repair to include resurfacing, renovation, strengthening, relaying and pothole filling, and classifies construction to include laying new roads, widening existing roads and changing road surface type; assessments should follow this classification and appropriate notices be issued.