Applicability of Notification No. 24/2009

[Penumerthy Muralikrishna]

Notification No. 24/2009-ST dated 27/07/2009 exempts the taxable service provided to any person by any other person in relation to management, maintenance or repair of roads, from the whole of the service tax leviable thereon under section 66 of the said  Finance Act, 1994. My querry is that the above notfn. is retrospective effect and in that case what will be the affect prior to 27/07/2009.

AI Summary

Road Management Services Exemption from Service Tax Not Retroactive; Applies Only After 27/07/2009 per Notification No. 24/2009-ST. Notification No. 24/2009-ST, dated 27/07/2009, exempts services related to the management, maintenance, or repair of roads from service tax under the Finance Act, 1994. A query was raised about whether this notification applies retrospectively. The response clarified that the notification is prospective, meaning that any service tax levied, collected, or charged before 27/07/2009 must still be paid to the government.