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Service Tax - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Activities of street light maintenance cannot be equated with ...


Street Light Maintenance Not Exempt from Service Tax Unlike Road and Bridge Maintenance Activities.

January 14, 2016

Case Laws     Service Tax     AAR

Activities of street light maintenance cannot be equated with maintenance of road, bridge, tunnel etc. - Exemption not available - AAR

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  10. The activity of cleaning in relation to all other premises excepting those specifically defined, such as public roads and streets in this city, stand outside the ambit...

  11. Recovery of service tax - construction of approach roads to weigh bridges - The present roads have been constructed to facilitate the movement of the transport vehicles...

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