TMI Blogrepair of roadX X X X Extracts X X X X X X X X Extracts X X X X ..... repair of road X X X X Extracts X X X X X X X X Extracts X X X X ..... nemnt ) is taxable before july 2009 Reply By Sucheta Agrawal: The Reply: Dear Mr. Ram, in case of Govindswamy Balraj v CCE dated 28.10.2010 held that - works contract' and construction activity bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng covered by Board's letter dated May 24, 2010 not raised before adjudicating authority - Matter remanded for de novo consideration by original authority. and by Notification No. 54/2010-ST dated 21 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .12.2010 maintenance and repair of road exempt from tax. Reply By Vijay Chitte: The Reply: As per Para 16.2 of Circular No.B1/6/2005-TRU datd 27/07/2005, service relateing to maintance or management ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of immovable property (Such as roads, airports, railways, building,parks, electric intallations and the like) have been covered undre the preivew of service tax since 16/06/2005. (All circlulars issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by CBE&C, except letter of TRU have been withdrawn vide CBE&C Circular No.96/7/2007-ST dated 23-08-2007. Thus TRU lettlers are still current) Validity of these circluars in respect of maintenance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and repairs of road and ariport is doubtful.
From 27-07-2009 maintenance of repaire of road is exempted wide Notification No.24/2009-ST. X X X X Extracts X X X X X X X X Extracts X X X X
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