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SERVICE TAX ON CONTRACTS FOR CONSTRUCTION OF ROADS

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(Querist)
14 April 2010 WE WOULD LIKE TO KNOW WHETHER SERVICE TAX WILL BE APPLICABLE ON CONSTRUCTION OF ROADS WHICH IS DECIDED AS PER A CONTRACT.PL ADVISE
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kartik_somu

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kartik_somu (Expert)
14 April 2010 No. Commercial or industrial construction services specifically excludes construction or repairs of roads from the ambit of service tax. But, management, maintenance or repair provided under a contract attracts service tax

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