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NOTE:
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
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)
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