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Service tax applicable on road used by general public

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(Querist)
25 April 2016 Please clarify that the service tax is applicable on road used by general public, we are the prime contractor.
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Suresh Ramaswamy

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Suresh Ramaswamy (Expert)
25 April 2016 Entry no.13 of Notification No:25/2012 exempts service of road constructed for public use from service tax. Hence your service is exempt.

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