TaxTMI 
TaxTMI 
repair of road
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....epair of road<br> Query (Issue) Started By: - RAM AVTAR Dated:- 18-6-2011 Last Reply Date:- 20-6-2011 Service Tax<br>Got 2 Replies<br>Service Tax<br>whether repair of road,( contract awarded by govern....
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....emnt ) is taxable before july 2009 Reply By Sucheta Agrawal: The Reply: Dear Mr. Ram, in case of Govindswamy Balraj v CCE dated 28.10.2010 held that - works contract' and construction activity bein....
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....g covered by Board's letter dated May 24, 2010 not raised before adjudicating authority - Matter remanded for de novo consideration by original authority. and by Notification No. 54/2010-ST dated 21.....
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....12.2010 maintenance and repair of road exempt from tax. Reply By Vijay Chitte: The Reply: As per Para 16.2 of Circular No.B1/6/2005-TRU datd 27/07/2005, service relateing to maintance or management ....
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....of immovable property (Such as roads, airports, railways, building,parks, electric intallations and the like) have been covered undre the preivew of service tax since 16/06/2005. (All circlulars issue....
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....d by CBE&C, except letter of TRU have been withdrawn vide CBE&C Circular No.96/7/2007-ST dated 23-08-2007. Thus TRU lettlers are still current) Validity of these circluars in respect of maintenance a....
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....nd repairs of road and ariport is doubtful. From 27-07-2009 maintenance of repaire of road is exempted wide Notification No.24/2009-ST.<br> Discussion Forum - Knowledge Sharing ....