CESTAT Chandigarh: Road repair exempt from service tax under Finance Act 2012

The Appellate Tribunal CESTAT Chandigarh ruled in favor of the appellant, holding that repair of roads is exempt from service tax under Section 97 of the Finance Act, 2012. The demand for service tax under the 'Management, Maintenance or Repair Service' category for the disputed period of 2006-07 was set aside, and the appeal was allowed with consequential relief.

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The Appellate Tribunal CESTAT Chandigarh ruled in favor of the appellant, stating that repair of roads falls under an exemption service from service tax as per Section 97 of the Finance Act, 2012. The demand of service tax under 'Management, Maintenance or Repair Service' category was set aside for the disputed period of 2006-07. The appeal was allowed with consequential relief.

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