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of <h1>Appeal allowed, Service Tax demand set aside for M/s. P.M.A. Construction. Exemption under Finance Act, 2012 granted retrospectively.</h1> <h3>M/s PMA CONSTRUCTION Versus COMMISSIONER OF CENTRAL EXCISE, NAGPUR</h3> The appeal was allowed, and the impugned Order-in-Original confirming a Service Tax demand was set aside in the case involving M/s. P.M.A. Construction. ... Service tax demand - Management, Maintenance and Repairs of Road services were provide by the appellant – Held that:- Under Section 97 exemption has been provided with retrospective amendment made in the law - hence the demand is not sustainable – order was set aside – appeal decided in the favour of assessee. The appeal was against Order-in-Original NO. 23/ST/2012/C dated 30.4.2012 confirming a Service Tax demand of Rs.5,72,02,736/- on 'Management, Maintenance and Repairs of Road' for the period October, 2005 to July, 2009. The appellant, M/s. P.M.A. Construction, Nagpur, argued for exemption under Section 97 of the Finance Act, 2012, which was granted retrospectively. The appeal was allowed, and the impugned order was set aside. Stay application was also disposed of.
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