Service tax applicability on road laying activity

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

07 October 2014 Hello...

Can anyone tell me service Tax applicability in the following cases-

1. Laying of Road (New or Repairing of Existing) for Public utility by Govt.

2. Laying of Road (New or Repairing of Existing) for Public utility by a Body Corporate nearby its Offices/Plants.

3. Laying of Road (New or Repairing of Existing) for Private utility of its employees etc. by a Body Corporate .

CA. Narottam Kumar Rawat

CA. Narottam Kumar Rawat (Expert)
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08 October 2014 As per Serial no. 13 of notification 25/2012-ST dated 20-6-2012 in case construction or repair of road for general public will be exempt.