Service tax on Road Construction & Repairing thereof has been specifically excluded from Service Tax net under the catagory "Commercial & Industrial Construction Service". Since the activity has been specifically excluded from the Service Tax net, the same can not be brought to tax under any other catagory of a General Nature. The Revenue department has issued circular and assessees has been receiving SCN/adjudication for payment of tax on Road Repaire, which is legally not tenable and has been set aside by many courts. The Hob'ble Finance Minister in his reply to budget'09 has stated that repaire of Road is a taxable service and he proposes to exempt it immidiatly. The customary notification has been issued on 27/27/09. The action on the part of the FM has un settled the issue already settled by the judiciary. Since the exemption is not retrospective, it would mean that the service was taxable upto 26/07/09.