Category - repair of roads

[Asked by Guest]

whether repair of roads is covered under the " MANAGEMENT, MAINTENANCE OR REPAIR SERVICE ?

[Surender Gupta]

Yes, repair of roads is covered under the category of "Management, Maintenance or repair Service"

AI Summary

Management maintenance or repair service: repair of roads is classified under this service and falls within service-tax scope.
Repair of roads is classified as a Management, Maintenance or Repair Service, and therefore road-repair activities fall within the scope of the applicable service-tax framework and related obligations for services characterized as maintenance or repair.