https://www.taxtmi.com/caselaws?id=358922 Widening and strengthening of a link road with bituminous concrete was treated as construction-related work, not maintenance or repair, because the activity involved widening a narrow road and strengthening the broader road. Relying on CBEC Circular No. 110/4/09-ST dated 23.02.2009, the authority distinguished road maintenance and repair from construction or widening of roads, and the Tribunal found no infirmity in that view. The activity was therefore held not liable to service tax under Maintenance or Repair Services, with road repair also noted as exempted. en-us Wed, 20 Dec 2017 00:00:00 +0530 Sat, 21 Apr 2018 06:01:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358922 Widening and strengthening of a link road with bituminous concrete was treated as construction-related work, not maintenance or repair, because the activity involved widening a narrow road and strengthening the broader road. Relying on CBEC Circular No. 110/4/09-ST dated 23.02.2009, the authority distinguished road maintenance and repair from construction or widening of roads, and the Tribunal found no infirmity in that view. The activity was therefore held not liable to service tax under Maintenance or Repair Services, with road repair also noted as exempted. Case-Laws Service Tax Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358922