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Service Tax - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

The work relating to road construction, even in the premises of ...


Road Construction on Private Property Like NTPC Exempt from Works Contract Service; No Public-Private Distinction in Legislation.

February 8, 2020

Case Laws     Service Tax     AT

The work relating to road construction, even in the premises of NTPC, which may be termed as private road is exempt service as per the definition of works contract service which specifically exempts ‘road service’. There is no distinction made out by the legislature with respect to public road and private road.

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