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Road Construction Work for Private Devloper is Exempt?

This query is : Resolved 
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(Querist)
18 January 2011 My Query is regarding Road Construction and boundary work to in residential scheme developed by Private Firm :-

1. “A” firm is a service receiver and he taken “B” service for his own Land to developed a colony for 100 Plots. “B” provides him to develop road in his land and given some plot boundary construction work.

Now My Query is :-

A. Is Road and boundary wall work is exempt in service tax (Land Owner sells plot to various persons and still some plots are un-sold.)
B. If no service tax please suggests to me any notification/case law in that matter.

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Hitender Gaur

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Hitender Gaur (Expert)
19 January 2011 No need to specify any case, Service tax is applicable on Work Contract Services.
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