Certain kind of Repairs of Roads are taxable under the category " Management, Maintenance and Service" . I would like to ask whether repair of Road on the Bridge would form the part of the Service Activity " Construction and Repair of Bridges" and would be outside the perview of Service tax since repair / construction of Bridges are specifically excluded from the levy of Service Tax under the finance Act, 1994. The depatment is taking a view that repair of Road over a bridge is a separate and isolated Taxable service and would fall under the category " Management, Maintenance and Service"
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