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of <h1>Service Tax Applies to Road Maintenance, Not Construction, u/ss 65(105)(zzq) and 65(105)(zzg) of Finance Act 1994.</h1> The circular addresses the issue of service tax applicability on road repair, renovation, and widening. It clarifies that while the construction of roads is exempt from service tax under section 65(105)(zzq) of the Finance Act, 1994, activities related to management, maintenance, or repair of roads are taxable under section 65(105)(zzg). It distinguishes between maintenance activities, such as resurfacing and filling potholes, and construction activities, like laying new roads and widening existing ones. The circular advises that cases should be classified accordingly to ensure proper tax application and instructs for trade and public notices to be issued for awareness.
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