Construction of road

[Brijgopal kankani]

Is the construction of road exempt from service tax if yes than what are the conditions and situations where construction of road exempt from service tax liability ? 

[YAGAY and SUN]

Please Check the Point No. of notification  no. 25/2012-ST dated 20-06-2012 in this regard:-  

13. Services provided by way of construction

, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,-

(a) a road, bridge, tunnel, or terminal for road transportation for use by general public;

AI Summary

Exemption for construction services on public road transport infrastructure removes service tax liability for specified works.
Exemption applies to services of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a road, bridge, tunnel, or terminal for road transportation when the facility is for use by the general public.