https://www.taxtmi.com/forum/issue?id=111749 Exemption applies to construction and repair of roads meant for use by the general public, while roads not for public use (for example within a colony or factory) are subject to service tax. Service tax paid on such civil construction activities does not qualify for input tax credit; partial public use does not restore credit availability. en-us Fri, 07 Apr 2017 11:49:17 +0530 Thu, 23 Jan 2025 15:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111749 Exemption applies to construction and repair of roads meant for use by the general public, while roads not for public use (for example within a colony or factory) are subject to service tax. Service tax paid on such civil construction activities does not qualify for input tax credit; partial public use does not restore credit availability. Discussion-Forum Service Tax Fri, 07 Apr 2017 11:49:17 +0530 https://www.taxtmi.com/forum/issue?id=111749