29 January 2014
As per Notification 25/2012 services provided by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- a road, bridge, tunnel, or terminal for road transportation for use by general public is exempt. But if the road is within a complex and the complex restricts the entry of general public, the exemption will not be allowed. As such after 1.7.2012 the Construction of Private Roads is taxable service.
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