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7 Reference from Commissioner, Nashik, seeking
clarification in respect of levy of Service Tax on
repair/renovation/widening of roads. Circular No. 110/2009, dated 23-2-2009
:
It has been clarified that management, maintenance or
repair of roads are in the nature of taxable services and attracting Service
Tax u/s.65(105) (zzg) of the Finance Act, 1994. In this Circular, activities
called as ‘construction of road’ and ‘maintenance or repair of roads’ have
been categorised as follows :
(A) Maintenance or repair activities :
I. Resurfacing
II. Renovation
III. Strengthening
(B) Construction activities :
I. Laying of a new road
II. Widening of narrow road to broader road (such as
conversion of a two-lane road to a four-lane road)
III. Changing road surface (gravelled road to metalled
road/metalled road to black-topped/ black-topped to concrete, etc.)
