TaxTMI 
TaxTMI 
Sir, please clarify, Service tax is applicable or not on roads maintenance and new road works.
Service tax on road works
07 Apr 2017 
5 Replies 
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Service tax exemption for public roads not applicable to private roads; input tax credit disallowed.
Exemption applies to construction and repair of roads meant for use by the general public, while roads not for public use (for example within a colony or factory) are subject to service tax. Service tax paid on such civil construction activities does not qualify for input tax credit; partial public use does not restore credit availability. (AI Summary)
Exemption applies to construction and repair of roads meant for use by the general public, while roads not for public use (for example within a colony or factory) are subject to service tax. Service tax paid on such civil construction activities does not qualify for input tax credit; partial public use does not restore credit availability. (AI Summary)