GOVT DEPTT ROAD

[puneet virmani]

SERVICE TAX APPLICABILITY ON CONSTRUCTION OF ROAD / MAINTENANCE OF ROAD BY THE GOVERNMENT DEPARTMENT AND ALSO ON THE FIXATION OF STREET LIGHTS ON ROADS BY GOVT DEPTT. SERVICES ARE PROVIDED BY THE INDIVIDUAL CONCERN AS PROP TO GOVT DEPTT.

AI Summary

Government road construction and maintenance services by contractors exempt from service tax under Mega Exemption Notification 25/2012. A query was raised regarding the applicability of service tax on road construction, maintenance, and street light installation by a government department, with services provided by an individual contractor. The response clarified that such services are exempt from service tax under the Mega Exemption Notification 25/2012, dated June 20, 2012. This exemption covers services related to the construction, erection, commissioning, installation, completion, repair, maintenance, renovation, or alteration of roads, bridges, tunnels, or terminals used for public transportation.