https://www.taxtmi.com/article/detailed?id=471 Statutory definitions control taxability: Section 65(25b) defines Commercial or Industrial Construction Service and expressly excludes services relating to roads, and when read with the definition of management, maintenance or repair service this specific exclusion means repair services for roads are not subject to service tax; the Commissioner (Appeals) accepted lack of evasive intent and penalties were accordingly limited, and a Government notification subsequently exempted management, maintenance or repair of roads from service tax. en-us Mon, 24 Aug 2009 00:00:00 +0530 Mon, 24 Aug 2009 22:41:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=471 Statutory definitions control taxability: Section 65(25b) defines Commercial or Industrial Construction Service and expressly excludes services relating to roads, and when read with the definition of management, maintenance or repair service this specific exclusion means repair services for roads are not subject to service tax; the Commissioner (Appeals) accepted lack of evasive intent and penalties were accordingly limited, and a Government notification subsequently exempted management, maintenance or repair of roads from service tax. Articles Service Tax Mon, 24 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=471