https://www.taxtmi.com/article/detailed?id=1326 Service tax applies to a broadened category labeled commercial and industrial construction service, covering construction, pipelines, finishing, repair and renovation when primarily used for commerce or industry, while excluding specified public infrastructure such as roads. Roadwork standalone is non taxable unless part of a commercial complex contract. Cable laying is taxable only beyond a complex's distribution point; installation/erection activities are taxable under installation services. Construction contracts are treated as continuous supplies for point of taxation and specific restrictions apply to Cenvat credit when composition schemes are used. en-us Mon, 20 Jun 2011 17:15:17 +0530 Mon, 20 Jun 2011 17:15:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1326 Service tax applies to a broadened category labeled commercial and industrial construction service, covering construction, pipelines, finishing, repair and renovation when primarily used for commerce or industry, while excluding specified public infrastructure such as roads. Roadwork standalone is non taxable unless part of a commercial complex contract. Cable laying is taxable only beyond a complex's distribution point; installation/erection activities are taxable under installation services. Construction contracts are treated as continuous supplies for point of taxation and specific restrictions apply to Cenvat credit when composition schemes are used. Articles Service Tax Mon, 20 Jun 2011 17:15:17 +0530 https://www.taxtmi.com/article/detailed?id=1326