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Construction of road

This query is : Resolved 

21 April 2014
Dear Sir,
As per Mega Exemption Notification Point No.13 refers costruction, Repairing, erection, fitting out of Road, Tunnels, Brides, Terminals for transportation of roads for general public will be exempt.

Is Any Road making other than Govt. Company such as road making within a housing complex or within a factory fail within the above definition?

I mean any private co. construct or repair a road within a housing complex, school or factory get exemption rule 13 of 25/2012-ST dt. 20-06-2012?



22 April 2014 Dear Dibyendu,

In my view ,Construction of Private road is covered under service tax as it is not used by general public.

Thanks



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