Repairs to Civil Structures

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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!

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