Roads Built for Organizations Like BALCO and NTPC Qualify for Service Tax Exclusion, Not Limited to Public Use Only. https://www.taxtmi.com/highlights?id=52923 Commercial or industrial construction Service - Construction of road inside BALCO, SECL, NTPC - definition does not specify the type of road and so the road cannot be restricted to a public road only. Thus, whether a road is for public utility or for the utility of an organisation, the benefit of the exclusion clause has to be given. - AT en-us Mon, 13 Apr 2020 13:07:00 +0530 Mon, 13 Apr 2020 13:07:00 +0530 TaxTMI RSS Generator Roads Built for Organizations Like BALCO and NTPC Qualify for Service Tax Exclusion, Not Limited to Public Use Only. https://www.taxtmi.com/highlights?id=52923 Commercial or industrial construction Service - Construction of road inside BALCO, SECL, NTPC - definition does not specify the type of road and so the road cannot be restricted to a public road only. Thus, whether a road is for public utility or for the utility of an organisation, the benefit of the exclusion clause has to be given. - AT Highlights Service Tax Mon, 13 Apr 2020 13:07:00 +0530 https://www.taxtmi.com/highlights?id=52923