expression road would cover railways also and road is the genus and railway is a species of road. Runway is nothing but a road used ... roads in addition to repair/maintenance of runways. Vide Notification No. 24/2009, maintenance/repair of roads was exempted from the levy of service
Service Tax, Patna Commissionerate)
M/s. NHPC Ltd. : Appellant
Bihar Rural Roads Maintenance Office, BSNL office, Old Trunk
Exchange Building, Budh Marg, Old Call Centre ... Service Tax, Patna
Commissionerate)
M/s. NHPC Ltd. : Appellant
Bihar Rural Roads Maintenance Office, BSNL office, Old Trunk
Exchange Building, Budh Marg, Old Call Centre
Service Tax, Patna Commissionerate)
M/s. NHPC Ltd. : Appellant
Bihar Rural Roads Maintenance Office, BSNL office, Old Trunk
Exchange Building, Budh Marg, Old Call Centre ... Service Tax, Patna
Commissionerate)
M/s. NHPC Ltd. : Appellant
Bihar Rural Roads Maintenance Office, BSNL office, Old Trunk
Exchange Building, Budh Marg, Old Call Centre
Service Tax, Patna Commissionerate)
M/s. NHPC Ltd. : Appellant
Bihar Rural Roads Maintenance Office, BSNL office, Old Trunk
Exchange Building, Budh Marg, Old Call Centre ... Service Tax, Patna
Commissionerate)
M/s. NHPC Ltd. : Appellant
Bihar Rural Roads Maintenance Office, BSNL office, Old Trunk
Exchange Building, Budh Marg, Old Call Centre
appellant and the service charge is for providing infrastructure, water, lighting, road maintenance etc. It is further alleged that the service charges received ... received a service charge from them for providing infrastructure, water, lighting, road maintenance etc. which is in conformity with the definition of support service
management, repair
2
S.T.Appeal No. 146/10
and maintenance of roads to Bokaro Steel Plant for the period October,
2005 to March ... Revenue
that the Respondent-Assessee are providing repair and maintenance of
road services and were not showing the service and value thereof
respect to
3|Page ST/11403/2017-DB
repair and maintenance activity of roads only. Needless to say the
Adjudicating authority, after following the principles ... value of Rs. 43,07,01,669/- pertains to
construction of road or maintenance of up gradation of the roads.
4.8 The learned Advocate
road, bridge, tunnel, or terminal for road transportation for
use by general public". As regarding activities constituting
construction/repair and maintenance of road ... 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
Tipper was an independent
activity separate from their main service of road
maintenance. Accordingly, an amount of Rs.8,67,507/-
was demanded from ... appeal under maintenance or repair service as these were
reportedly hired to those customers / service providers for
repair / maintenance of the roads. However, the main
have provided taxable
service in respect of Paramada-Moolamattom-Thodupuzha Road
under Road Maintenance Contract (RMC) No.24 and Chenganoor-
Mavelikara Road under ... activities of laying
new road, widening of narrow road, changing road surfaces are
covered under construction of road. In support, he has referred
