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    <title>Service tax on digging, levelling, filling, fixing etc. (construction of road)</title>
    <link>https://www.taxtmi.com/forum/issue?id=1920</link>
    <description>Classification of service tax liability for pedestrian footpath works involving excavation, levelling, filling and laying ready-made pavement blocks: whether these activities constitute construction of road (exempt) or construction of civil structures (taxable), and the treatment of separately procured pavement blocks for abatement where municipal rates separate pre-fixing and block supply; forum contributors argued the footpath work falls under construction of road exemption, but the abatement mechanism for purchased blocks remained unresolved.</description>
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    <pubDate>Thu, 06 May 2010 16:32:50 +0530</pubDate>
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      <link>https://www.taxtmi.com/forum/issue?id=1920</link>
      <description>Classification of service tax liability for pedestrian footpath works involving excavation, levelling, filling and laying ready-made pavement blocks: whether these activities constitute construction of road (exempt) or construction of civil structures (taxable), and the treatment of separately procured pavement blocks for abatement where municipal rates separate pre-fixing and block supply; forum contributors argued the footpath work falls under construction of road exemption, but the abatement mechanism for purchased blocks remained unresolved.</description>
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