Construction of private roads

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Rajesh Langalia (Querist)
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16 February 2016 My query is whether construction of private roads (new or re carpeting) falls within the category of construction services or works contract services ? Specially when materials are also supplied by us ? ( i.e. the contract for construction of private road is given to us including material and labour). please provide valuable base for the same.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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16 February 2016 1. Works contract service.

Ps - Since works contracts is introduced w.e.f 1.6.2007 as a separate taxable service, the construction activities undertaken by contractors, which involves both supply and use of materials as well as labour would get classified only under works contract service.

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