https://www.taxtmi.com/caselaws?id=801134 Entry No. 13 of Notification No. 25/2012-ST exempts construction, repair, maintenance, renovation or alteration of roads used by the general public from service tax. Work orders and Form 26AS records linking receipts to repair and renewal of public roads undertaken for the Public Works Department support the exemption. Reliance on a work order from a different financial year does not negate the qualifying nature of the relevant services; the resulting tax demand cannot be sustained. en-us Wed, 14 Oct 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801134 Entry No. 13 of Notification No. 25/2012-ST exempts construction, repair, maintenance, renovation or alteration of roads used by the general public from service tax. Work orders and Form 26AS records linking receipts to repair and renewal of public roads undertaken for the Public Works Department support the exemption. Reliance on a work order from a different financial year does not negate the qualifying nature of the relevant services; the resulting tax demand cannot be sustained. Case-Laws Service Tax Wed, 14 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801134