TaxTMI 
TaxTMI 
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.
GOVT DEPTT ROAD
06 May 2015 
1 Reply 
1676 Views Asked by
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. (AI Summary)
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. (AI Summary)