https://www.taxtmi.com/news?id=884 Service tax guidance distinguishes taxable maintenance or repair services from non taxable construction activities for road works. Maintenance and repair (including resurfacing, renovation, strengthening, relaying and filling of potholes) are treated as taxable, while laying new roads, widening existing roads and changing road surface type are identified as non taxable construction activities under the circular's clarification. en-us Fri, 12 Jun 2009 18:07:37 +0530 Fri, 12 Jun 2009 18:07:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=884 Service tax guidance distinguishes taxable maintenance or repair services from non taxable construction activities for road works. Maintenance and repair (including resurfacing, renovation, strengthening, relaying and filling of potholes) are treated as taxable, while laying new roads, widening existing roads and changing road surface type are identified as non taxable construction activities under the circular's clarification. News - Fri, 12 Jun 2009 18:07:37 +0530 https://www.taxtmi.com/news?id=884