https://www.taxtmi.com/caselaws?id=201682 The court upheld the validity of Circular No. 110/4/2009-S.T., dated 23-2-2009, confirming that management, maintenance, or repair of roads are taxable services. It ruled that the exemption from service tax granted by Notification No. 23/2009-Service Tax, dated 27-7-2009, cannot be applied retrospectively. The court dismissed the writ petitions as premature, directing the petitioners to comply with document requests and contest any service tax demands through appropriate legal channels. The court emphasized that authorities must decide matters in accordance with the law, without being swayed by circulars. en-us Tue, 14 Sep 2010 00:00:00 +0530 Wed, 04 May 2016 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201682 The court upheld the validity of Circular No. 110/4/2009-S.T., dated 23-2-2009, confirming that management, maintenance, or repair of roads are taxable services. It ruled that the exemption from service tax granted by Notification No. 23/2009-Service Tax, dated 27-7-2009, cannot be applied retrospectively. The court dismissed the writ petitions as premature, directing the petitioners to comply with document requests and contest any service tax demands through appropriate legal channels. The court emphasized that authorities must decide matters in accordance with the law, without being swayed by circulars. Case-Laws Service Tax Tue, 14 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201682