https://www.taxtmi.com/forum/issue?id=3845 Whether service tax applies to widening of a road depends on classification: if the activity is formation or construction of a new or improved road it is excluded under the works contract/construction exemption; if characterised as repair or maintenance it attracts service tax under maintenance and repair service, though exemption notifications and their scope (including whether they extend to services provided to private persons) are debated. en-us Thu, 23 Feb 2012 11:20:08 +0530 Thu, 23 Jan 2025 15:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3845 Whether service tax applies to widening of a road depends on classification: if the activity is formation or construction of a new or improved road it is excluded under the works contract/construction exemption; if characterised as repair or maintenance it attracts service tax under maintenance and repair service, though exemption notifications and their scope (including whether they extend to services provided to private persons) are debated. Discussion-Forum Service Tax Thu, 23 Feb 2012 11:20:08 +0530 https://www.taxtmi.com/forum/issue?id=3845