<h1>Service Tax Applies to Road Maintenance but Not New Construction per Circular No. 110/4/2009 Clarification.</h1> Activities related to the construction or maintenance of roads are subject to specific service tax provisions. Maintenance or repair activities are taxable, including resurfacing, renovation, strengthening, relaying, and filling potholes. However, construction activities such as laying new roads, widening narrow roads, and changing road surfaces are not taxable. These distinctions are based on circular no. 110/4/2009, which clarifies the applicability of service tax to different road-related activities under categories like management, maintenance, repair service, commercial or industrial construction service, and work contracts.