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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        News and Press Release

        Activities relating to Road such as construction or maintenance / repair and applicability of service tax:

        June 12, 2009

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        Whether activities related to construction or maintenance of road are taxable under the provisions of Service Tax:

        Relevant Categories of Taxable Services:

        -         Management, maintenance or repair service

        -         Commercial or Industrial Construction Service

        -         Work Contract

        As per circular no. 110/4/2009 service tax the various activities have been clarified as under:

        (A) Maintenance or repair activities:

         (Taxable)

        (B) Construction Activities:

        (Non Taxable)

        I. Resurfacing

        II. Renovation

        III. Strengthening

        IV. Relaying

        V. Filling of potholes

        I. Laying of a new road

        II. Widening of narrow road to broader road (such as conversion of a two lane road to a four lane road)

        III. Changing road surface ( graveled road to metalled road/ metalled road to blacktopped/ blacktopped to concrete etc)

         

         

        Service tax applicability on road works: maintenance and repair are taxable while specified construction activities remain non taxable under guidance. Service tax guidance distinguishes taxable maintenance or repair services from non taxable construction activities for road works. Maintenance and repair (including resurfacing, renovation, strengthening, relaying and filling of potholes) are treated as taxable, while laying new roads, widening existing roads and changing road surface type are identified as non taxable construction activities under the circular's clarification.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Service tax applicability on road works: maintenance and repair are taxable while specified construction activities remain non taxable under guidance.

                                Service tax guidance distinguishes taxable maintenance or repair services from non taxable construction activities for road works. Maintenance and repair (including resurfacing, renovation, strengthening, relaying and filling of potholes) are treated as taxable, while laying new roads, widening existing roads and changing road surface type are identified as non taxable construction activities under the circular's clarification.


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