repair of road

[RAM AVTAR]

whether repair of road,( contract awarded by governemnt ) is taxable before july 2009

AI Summary

Tax Exemption for Road Repair Contracts Clarified: Notifications Exempt Maintenance from July 2009. Validity of Circulars Uncertain. A query was raised regarding the taxability of road repair contracts awarded by the government before July 2009. One response referenced a case, Govindswamy Balraj v CCE, noting that maintenance and repair of roads were exempt from tax as per Notification No. 54/2010-ST dated December 21, 2010. Another response highlighted Circular No. B1/6/2005-TRU, which included maintenance of immovable property under service tax since June 16, 2005, but noted that from July 27, 2009, road maintenance was exempted by Notification No. 24/2009-ST. The validity of these circulars remains uncertain.