service tax on roads and drainages

This query is : Resolved 

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?

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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