service tax on construction of road

[Ramesh Patel]

We have received composite contract to construct road in 2009-2010. The composite contract includes major services as road work and other ancilary services like Electrical/IT Telecommunication cable laying along road and under road, Water supply along road services, sewarage/drainage network along road, Irrigation services along road. The service tax department is demanding service tax on other anciliary services treating it as separate service under this contract. Please share related notification, circulars and case laws for exemption of total contract.

AI Summary

Service tax dispute over 2009-2010 road construction contract involving ancillary services like cables and drainage. Seeking exemptions. A query was raised regarding a composite contract for road construction received in 2009-2010, which included ancillary services such as laying electrical/IT cables, water supply, sewerage, drainage, and irrigation services. The service tax department is demanding service tax on these ancillary services, treating them as separate from the main road construction service. The inquirer seeks information on notifications, circulars, and case laws that might exempt the entire contract from service tax. A response was given asking if the issue had been clarified, but no further details were provided.