SERVICE TAX ON CONTRACTS FOR CONSTRUCTION OF ROADS

This query is : Resolved 

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

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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