Repair of Road on a Bridge

 Repair of roads and bridges has been specifically excluded under 'commercial or industrial construction service'. Bridges and roads are not specifically excluded under ' Management, Maintenance or repair services'. 

The intention of law would not be to exempt a particular activity under one category and tax  the same under the other. Also importance is being given to infrastructure by not taxing the same.

If the contract for repair of road/bridges is a composite one (labour+material,i.e. works contract) then the same is exempt.

That should not matter I think. Coz for both, repair of road and bridge, provisions seem to be same. And in my opinion road is an integral part of the bridge. You cannot separately say that this is a bridge and this is the road on the bridge. That sounds absurd!!.

The essential characteristic of the contract in this case would be repair of the bridge. Apply the rules of classification and you will get the ans 

The provision for Repair of road and repair of bridge are not the same.  some of the items of repair of road are covered under the category Management, Maintenance or repair services' while repair of bridge are not covered at all. The service tax department does not consider a separate contract for repair of road on a bridge as an integral part of the bridge repair although it sounds absurd. They are taking just an opposite view that a separate contract for repair of road (be it over a bridge or otherwise ) will be classified as repair of road and not to be treated as repair of bridge which is outside the purview of service tax. 

 how do u say that "the provision for Repair of road and repair of bridge are not the same.  some of the items of repair of road are covered under the category Management, Maintenance or repair services' while repair of bridge are not covered at all." Both bridges and roads are not specifically excluded under Management, Maintenance or repair services.

Only motor vehicles are excluded

The Central Board of Excise and Customs (CBEC) vide Circular No. 110/4/2009 ST, dated February 23, 2009 (F. No. 345/17/2008-TRU) clarified about the service tax liability on maintenance and repairs of roads classifying activities falling under ‘Construction of road’ as against the activities which should fall under the category of ‘Maintenance or repairs of roads’.While construction activities include laying of a new road, widening of narrow road to broader road (such as conversion of a two lane road into a four lane road) and changing  road surface (graveled road to metalled road/metalled road to blacktopped/blacktopped to concrete etc.). Maintenance or repair activities include resurfacing, renovation, strengthening, relaying and filling of potholes.

Repair or Construction of Bridges does not fall in either of the two categories of Taxable service.

Thus some of the activities relating to repair of road may fall under the category  Maintenance or repairs of roads’ but Services of Repair of bridges are not taxable altogether. Thus "the provision for Repair of road and repair of bridge are not the same.

 In the circular Circular No. 110/4/2009-ST which u mentioned the text is as follows " Commercial or industrial construction service [section 65(105) (zzq)] specifically excludes construction or repairs of roads. However, management, maintenance or repair provided under a contract or an agreement in relation to properties, whether immovable or not, is leviable to service tax under section 65(105) (zzg) of the Finance Act, 1994. There is no specific exemption under this service for maintenance or repair OF ROADS ETC,." So the particular clarification is only in respect of roads. Nothing is mentioned about bridges. You cannot assume that bridges is exempt.

You are right. But if the intention of law was to tax the repair of bridges, the deparment could have come out with a similar clarification on repair of bridges too 

Thats not a reason to assume that bridges is not taxable i think!.