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service tax on roads and drainages

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(Querist)
23 September 2009
If a public or private company gave a contract to a private or public company to lay roads and drainages within the factory, in that case whether Service tax is applicable under Works contracts under Service tax Act?
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Madhukar N Hiregange

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Madhukar N Hiregange (Expert)
03 October 2009 Roads normally include drainages for longivty. If so then the 2 activties are not liable s under WC - commercail construction the same are excluded. Advisable to intimate dept and do the work.
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