Exemption nn-25/2012-st- entry-13
This query is : Resolved
29 January 2014
IS CONSTRUCTION OF ROADS FOR RESIDENTIAL COMPLEX WOULD LIABLE TO SERVICE TAX OR NOT?
29 January 2014
It will exempt from service tax under mega exemption notification.
29 January 2014
PLEASE EXPLAIN ME IN BRIEF???
29 January 2014
PLEASE SEND A LINK FROM WHERE YOU KNOW THE SAME??
29 January 2014
Road is a public road it is not defined for commercial or residential.
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.
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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