Repairs to Civil Structures

Under the category " Commercial and Industrial Construction Service" not only services with regard to new construction but also in connection with repair to old Civil Structure are taxable. Clause (b) of Section 65(25b) of Finance act, 2005 provides that repair of civil structure is taxable under the category " Commercial and Industrial Construction Service" . But services provided in respect of road and bridges ( new construction as well as repairs ) are specifically excluded from the perview of taxability under  this category. Does it mean that these services are not taxable at all or are not taxable under these categories? If the repairs of roads or bridges are taxable under Management , Maintenance and repairs shall it not be violation of  the principle to exempt a particular activity under one category and tax  the same under the other?

Replies (1)

 This is precisely what i had replied first in your previous query that exempting in one category and then taxing it separately is not the intention of law. 

But the department wants to think the other way!

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 23 October 2026
CA Articleship / Article Assistant

M N Rao & Associates LLP

Vijayawada

CA Inter

View Details
Company
ARTICLESHIP 07 October 2026
Article Trainee/ CMA Trainee

RMA And Associates LLP

New Delhi

CA Inter

View Details
Company
07 October 2026
Senior Account Manager

Amplio Invest

Mumbai

M.Com

View Details
Company
28 October 2026
Assistant Director/ Associate Director-Finance & Accounting

Krea University

Chennai

CA

View Details
Company
ARTICLESHIP 07 October 2026
Article Assistant

Malhotra Rajesh & Associates

New Delhi

B.Com

View Details
Company
13 October 2026
Accountant

Zerdi & Co. Chartered Accountants

Pune

B.Com

View Details
Company
08 October 2026
SALES TELECALLER

HIRE NOVA

Lucknow

Graduate (Any)

View Details
Company
ARTICLESHIP 25 October 2026
Article Intern (CA Articleship)

Arpan Bohra & Co

Hyderabad

CA Inter

View Details