CAN ROAD MAKING FOR LOCAL BODIES OR GOVERMENT IS EXEMPETED FOR SERVICE TAX

[INDRA MOHAN SAXENA]

SIR, I WANT TO KNOW THAT ROAD MAKING FOR GOVERMENT OR LOCAL BODIES IS EXEMPETD IN SERVICE TAX .AND I WILL CLAIM SERVICE TAX OR NOT

[Guest]

Making of road for use by general public is exempt from service tax under Mega Exemption Notification. No need to charge ST.

[Ravi Kumar Somani]

Dear Mr. Indra Mohan,

As per entry 13 of mega exemption notification, construction of road is exempt from service tax even if it is provided to other than government. However, it is important to note that such road must for the use of general public.

[Guest]

Dear Indra Mohan

Please see entry no. 13 of attached notification issued on 20/06/2012

Please follow link:

https://www.taxtmi.com/notifications?id=24941

CA. Anoop Tiwari

8826894581

AI Summary

Road construction for public use is exempt from service tax under Mega Exemption Notification, per entry 13, June 20, 2012. A query was raised regarding whether road construction for government or local bodies is exempt from service tax. Three responses clarified that road construction for public use is exempt under the Mega Exemption Notification. Ashish Chaudhary and Ravi Kumar Somani emphasized that service tax is not applicable if the road is for public use, even if constructed for non-government entities. Anoop Tiwari referenced entry 13 of the notification from June 20, 2012, providing further details on the exemption criteria.