Consult Us For Construction
Service Tax Demand on Repair and Maintenance of Road
M/s D. P. JAIN AND COMPANY INFRASTRUCTURE PVT LTD Vs UNION OF INDIA
Service Tax - management, maintenance and repair service, construction of commercial complex service and site formation and excavation service – demand of service tax for repair and maintenance of roads;
Repair and maintenance of airport runways; site formation activity undertaken at roads - dispute period from 2005-06 to 2009-10 - benefit of exemption under Notification No. 17/2005-Service Tax on excavation and earth work
whether term ‘runways’ can be said to be covered under the term “road” - whether the activities pertaining to “runway” be entitled for exemption in terms of section 97 and 98 of the Finance Act – whether the activity of repair and maintenance of runway undertaken by the petitioners will be taxable under “management, maintenance or repair service, even when it is specifically excluded from the scope of “commercial or industrial construction service” – Limitation and penalty
HELD - It is the management of properties as also their maintenance or repairs, irrespective of whether they are immovable or not.