https://www.taxtmi.com/caselaws?id=128480 The Commissioner ruled in favor of the appellant, a construction contractor, in a case concerning liability for service tax on construction and repair services. The Commissioner found that repair services provided for roads are exempt from tax under the Finance Act, 1994. The appellant promptly paid the tax upon realization of the liability, showing a genuine error in interpretation. The tax demands and penalties were set aside, with the appellant directed to pay interest on the confirmed amounts. en-us Mon, 16 Mar 2009 00:00:00 +0530 Sat, 06 Apr 2013 12:57:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128480 The Commissioner ruled in favor of the appellant, a construction contractor, in a case concerning liability for service tax on construction and repair services. The Commissioner found that repair services provided for roads are exempt from tax under the Finance Act, 1994. The appellant promptly paid the tax upon realization of the liability, showing a genuine error in interpretation. The tax demands and penalties were set aside, with the appellant directed to pay interest on the confirmed amounts. Case-Laws Service Tax Mon, 16 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128480