Maintenance work

site formation 

Originally posted by : U S Sharma
	site formation

AGREED.

You can possibly bring it under commercial construction and claim the exclusion on construction of roads.
 

Originally posted by : sushant gurav
	Sir, Please tell me whether service tax is applicable on " Work for development and maintenance of and along the road used for transportation of raw material from railway station to plant" if so under which service. Very Urgent, Regards, Sushant

Management, Maintenance and repairs of roads, bridges, tunnels, dams, airports, railways and transport terminals have been exempted vide notification no. 24/2009- ST dated 27.07.2009 as amended with effect from 21-12-2010.

So, as per my view the aforesaid service of development and maintenance of road is exempted.

Regards,

Pinky Agarwal.

Pinky's view is correct if the service involves only managment or maintenance of road. But since developement of new roads cannot fall under this category , commercial construction seems to be appropriate heading. Still constrcution of new road stands exempted.