CESTAT Chennai: Exemptions under Finance Act, 1994 apply to maintenance services for roads.

The Appellate Tribunal CESTAT CHENNAI ruled in favor of the appellant in a Service Tax case related to maintenance and repair services for roads. The Finance Act, 1994 amendments provided exemptions for the service, rendering the demands invalid. The impugned orders were set aside, and the appeals were allowed with consequential relief.

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The Appellate Tribunal CESTAT CHENNAI ruled in favor of the appellant in a Service Tax case related to maintenance and repair services for roads. The Finance Act, 1994 was amended to grant exemptions for this service, making the demands invalid. The impugned orders were set aside, and the appeals were allowed with consequential relief.

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