https://www.taxtmi.com/highlights?id=41191 Construction of Road - If the contract recognizes the two activities as separate activities, even though the construction of the road is in connection with the commercial complex, the benefit has to be allowed. As such the fact whether the road is being constructed for public utility purpose or as a part of a commercial complex is not relevant. en-us Mon, 03 Sep 2018 12:51:45 +0530 Mon, 03 Sep 2018 12:51:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=41191 Construction of Road - If the contract recognizes the two activities as separate activities, even though the construction of the road is in connection with the commercial complex, the benefit has to be allowed. As such the fact whether the road is being constructed for public utility purpose or as a part of a commercial complex is not relevant. Highlights Service Tax Mon, 03 Sep 2018 12:51:45 +0530 https://www.taxtmi.com/highlights?id=41191