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Thursday 27 December 2012

Whether road not available for general public is exempted from service tax

As per Apex Court in Bolani Ores vs. State of Orrisa AIR 1975 SC 15, for definition of road we have to look at Motor Vehicles Act which says that public place includes any road, street or or ther place whether a thorugfare or not , to which public have a right of access. If public does not have right to access to any palce which is not road, street or way or thorough fare, it will not be public place