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4.6 As regarding services of maintenance of road, as claimed to have been done by the appellant, I find that entry no. 13(a) of Notfn. No. 25/2012-ST stipulated exemption to "Services provided by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a road, bridge, tunnel, or terminal for road transportation for use by general public". As regarding activities constituting construction/repair and maintenance of road, I find that the Board vide its Circular No. 110/4/2009-S.T., dated 23-2- 2009 has clarified as hereunder:

Service Tax Appeal No.70317 of 2024 Representations have been received by the Board pointing out divergent practices being followed by field formations with regard to levy of service tax on maintenance and repair of roads.
2. Commercial or industrial construction service (section 65(105)(zzq)) specifically excludes construction or repairs of roads. However, management, maintenance or repair provided under a contract or an agreement in relation to properties, whether Immovable or not, is leviable to service tax under section 65(105)(zzg) of the Finance Act, 1994.

There is no specific exemption under this service for maintenance or repair of roads etc. Reading the definitions of these two taxable services in tandem leads to the conclusion that while construction of road is not a taxable service, management, maintenance or repair of roads are in the nature of taxable services, attracting service tax.

3. The next issue requiring resolution is the types of activities that can be called as "construction of road" as against the activities which should fall under the category of maintenance or repair of roads.

4.7 As the entire amount against which demands have been made is in respect of exempted services provided to Government Authorities in respect of construction, repair and maintenance of road etc, we do not find any merits in this demand and in the impugned order and set aside the same. 4.8 As we are setting aside the matter on merits of the case itself, we are not recording any finding on limitation. 5.1 Appeal is allowed.
(Operative part of the order pronounced in open court) (P.K. CHOUDHARY) MEMBER (JUDICIAL) (SANJIV SRIVASTAVA) MEMBER (TECHNICAL) akp