Runway of airport is akin to road, its repair qualifies for exemption from ST
Prima facie, runways at airports are species of genus "road" and since repair, etc., of roads was exempt from service tax under management, maintenance or repair services, repair, etc., of runways should also receive same treatment
Runways are akin to roads but runways are not used for road transportation by general public and accordingly it does not fit in to category 13 of Mega exemption notification no 25/2012 dated 20-06-2012.
Morever original works in conection with the airport as defined in the exemption notification is exempt from service tax.However service tax is applicable on the repair ,renovation etc if they are rendered within the airport.
Hope i have clarified.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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