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.

[Mehul Pandya]

Service Tax Exempted vide Mega exemption notification - 25/2012 - Dated 20-6-2012 - Service Tax

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

Service tax exemption for construction and maintenance of public roads and related works when provided to government departments.
Services consisting of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of a road for use by the general public are exempt from service tax under the governing mega exemption framework, and that exemption extends to related works such as street lighting when provided to a government department.