Roads Construction Service
This query is : Resolved
29 August 2010
Pls. advice the following points:
1) As commercial or industrial service is taxable w.e.f 10/09/2004 and NOTIFICATION NO. 24/2009 - SERVICE TAX, came on DATED 27-7-2009. So what is the position of service tax liability for the period 10/9/2004 to 26/7/2009.
2) As per Circular No. 110/4/2009-ST. RELAYING constitutes repair of roads. Do you agree with this as repairs and so IS IT taxable under Management, Maintainace or Repair Service.
3) We are in contruction of roads contract. i.e relaying of roads. Do we need to pay Service tax for the period 10/9/2004 to 26/7/2009. How can we save from this liability. What should we reply to the department.
4) Can we take the benefit of Dr. Lal Path Lab (P.) Ltd.v. CCE (2006) 5 STT 171 (CESTAT), it was held that if a service has been specifically excluded from definition of one service, it cannot be covered under another taxable service. So when roads construction has been specifically excluded/exempted under Commercial Or industrial Construction Service [section 65(105)(zzq)] then how they can tax under Mangement, Maintainance or Repair Service.
Pls. guide.
Rgds,
VK Jindal
98880-30159
1) As commercial or industrial service is taxable w.e.f 10/09/2004 and NOTIFICATION NO. 24/2009 - SERVICE TAX, came on DATED 27-7-2009. So what is the position of service tax liability for the period 10/9/2004 to 26/7/2009.
2) As per Circular No. 110/4/2009-ST. RELAYING constitutes repair of roads. Do you agree with this as repairs and so IS IT taxable under Management, Maintainace or Repair Service.
3) We are in contruction of roads contract. i.e relaying of roads. Do we need to pay Service tax for the period 10/9/2004 to 26/7/2009. How can we save from this liability. What should we reply to the department.
4) Can we take the benefit of Dr. Lal Path Lab (P.) Ltd.v. CCE (2006) 5 STT 171 (CESTAT), it was held that if a service has been specifically excluded from definition of one service, it cannot be covered under another taxable service. So when roads construction has been specifically excluded/exempted under Commercial Or industrial Construction Service [section 65(105)(zzq)] then how they can tax under Mangement, Maintainance or Repair Service.
Pls. guide.
Rgds,
VK Jindal
98880-30159
01 September 2010
There is no legal liability as the classification should be under works contract which specifically excludes the repair of roads.There are some decisions in this reagrd at stay.
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