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