https://www.taxtmi.com/circulars?id=5577 Levy of service tax on road-related activities distinguishes construction from management, maintenance or repair: construction of roads is excluded from the commercial construction service, while management, maintenance or repair of properties (including roads) is taxable. The Circular classifies maintenance/repair to include resurfacing, renovation, strengthening, relaying and pothole filling, and classifies construction to include laying new roads, widening existing roads and changing road surface type; assessments should follow this classification and appropriate notices be issued. en-us Mon, 23 Feb 2009 00:00:00 +0530 Fri, 06 Jan 2012 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5577 Levy of service tax on road-related activities distinguishes construction from management, maintenance or repair: construction of roads is excluded from the commercial construction service, while management, maintenance or repair of properties (including roads) is taxable. The Circular classifies maintenance/repair to include resurfacing, renovation, strengthening, relaying and pothole filling, and classifies construction to include laying new roads, widening existing roads and changing road surface type; assessments should follow this classification and appropriate notices be issued. Circulars Service Tax Mon, 23 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5577