Infrastructure projects such as construction of road, dam, airports etc have been kept out of the purview of service tax only in respect of " Construction Service". However anciliary activities such preparation of DPR, Survey, Mapmaking, Soil Testing etc. in respect to such project has not been granted any exemption. Even maintenance of roads come under the purview of service tax (refer Circular No 110/4/2009-ST ). So, consultancy, solil testing and such other allied activited would definitely be covered under different taxable category.