TaxTMI 
TaxTMI 
whether repair of road,( contract awarded by governemnt ) is taxable before july 2009
repair of road
18 Jun 2011 
2 Replies 
1333 Views Asked by
Service tax on road maintenance: initial TRU coverage was contested, later notifications exempted maintenance and repair from tax.
Contracts for repair and maintenance of roads were initially treated as taxable under TRU guidance covering maintenance of immovable property, a position whose validity was questioned; an adjudicatory remand occurred for de novo consideration because a Board letter was not raised. Later notifications exempted maintenance and repair of roads from service tax, altering the regulatory treatment and removing tax liability for such services under those notifications. (AI Summary)
Contracts for repair and maintenance of roads were initially treated as taxable under TRU guidance covering maintenance of immovable property, a position whose validity was questioned; an adjudicatory remand occurred for de novo consideration because a Board letter was not raised. Later notifications exempted maintenance and repair of roads from service tax, altering the regulatory treatment and removing tax liability for such services under those notifications. (AI Summary)