Construction of APMC

One has to go through the constitution of APMC market to form an opinion about the objectives of the Marketing Corporation with regard to the facts -  whether any commercial benefits are accrued by letting out the propeties of the Market  or otherwise . If the APMC activities can be regarded as commercial then service tax s lieviable otherwise not.

So far as road is concerned , if there is a separate contract for construction of road, then the construction activities would not attract service tax . However mere reapairs to road  may attract service depending on the nature of repairs undertaken. However, July onwars even repairs of roads are excluded from the perview of service tax

what is gst rate on construction work for apmc