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    <title>Road Construction on Private Property Like NTPC Exempt from Works Contract Service; No Public-Private Distinction in Legislation.</title>
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    <description>The work relating to road construction, even in the premises of NTPC, which may be termed as private road is exempt service as per the definition of works contract service which specifically exempts ‘road service’. There is no distinction made out by the legislature with respect to public road and private road.</description>
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      <description>The work relating to road construction, even in the premises of NTPC, which may be termed as private road is exempt service as per the definition of works contract service which specifically exempts ‘road service’. There is no distinction made out by the legislature with respect to public road and private road.</description>
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