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    <title>Service Tax on Construction of Road</title>
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    <description>A departmental notice invoking Tax Deducted at Source under section 194 was issued to a contractor for work on a PWD road covering FY 2015-June 2017, while the contractor asserts the construction-of-road service is exempt under Notification No. 25/2012. The recommended procedural reply is to ask the department to specify the factual and legal basis of the notice or to provide a summary/extract of the notice so that targeted legal points can be identified and addressed.</description>
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      <description>A departmental notice invoking Tax Deducted at Source under section 194 was issued to a contractor for work on a PWD road covering FY 2015-June 2017, while the contractor asserts the construction-of-road service is exempt under Notification No. 25/2012. The recommended procedural reply is to ask the department to specify the factual and legal basis of the notice or to provide a summary/extract of the notice so that targeted legal points can be identified and addressed.</description>
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