is Maintenance of Govt Road liable to Service Tax


This query is : Resolved 

(Querist)
08 October 2010
Dear All,

Please let me know whether maintenance of National Highway is liable to service tax. If liable under what classification.

Thank you

09 October 2010 in my view the classification of maintenance of road where materials would also be used and the contract is composite is under commmercial construction wherein it is specifically excluded. Therefore not liable.
However the revenue may seek to classify under management , maintenance and reapir.There is also a circular which clarifies the dept view which can be seen at cbec.gov.in


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