https://www.taxtmi.com/caselaws?id=204262 The Appellate Tribunal ruled in favor of the appellants, M/s. VIVA Highways Private Ltd., in a case concerning the applicability of service tax on toll collected for management, maintenance, or repair services related to road construction. The Tribunal granted the waiver of pre-deposit and stay of recovery, finding merit in the appellants' contentions regarding the nature of services provided, the construction of roads falling outside taxable services, the justification of the service tax demand, the improper invocation of the extended period of limitation, and the arbitrary quantification of the service tax demand. en-us Thu, 05 May 2011 00:00:00 +0530 Wed, 21 Dec 2011 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204262 The Appellate Tribunal ruled in favor of the appellants, M/s. VIVA Highways Private Ltd., in a case concerning the applicability of service tax on toll collected for management, maintenance, or repair services related to road construction. The Tribunal granted the waiver of pre-deposit and stay of recovery, finding merit in the appellants' contentions regarding the nature of services provided, the construction of roads falling outside taxable services, the justification of the service tax demand, the improper invocation of the extended period of limitation, and the arbitrary quantification of the service tax demand. Case-Laws Service Tax Thu, 05 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204262