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 andSUN]

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

Road Construction Services Exempt from Service Tax Under Notification No. 25/2012-ST for Public Infrastructure Projects A query was raised regarding the exemption of road construction from service tax, asking about the conditions under which such an exemption applies. A response directed the inquirer to notification no. 25/2012-ST dated 20-06-2012, specifically pointing out that services related to the construction, erection, commissioning, and other activities concerning roads, bridges, tunnels, or terminals for road transportation used by the general public are exempt from service tax.