https://www.taxtmi.com/caselaws?id=214562 The Appellate Tribunal CESTAT, Ahmedabad allowed the appeal, setting aside the adjudicating authority's decision to confirm the waiver of pre-deposit of Service Tax for Maintenance or Repair services related to the construction of roads for the period 16.06.2005 to 27.07.2009. The Tribunal ruled in favor of the appellant, citing Section 97 of the Finance Act, 2012, which exempted such services from Service Tax liability during the specified period. The decision highlights a clear interpretation of the law regarding tax liability for the appellant's services. en-us Mon, 18 Jun 2012 00:00:00 +0530 Tue, 12 Nov 2013 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214562 The Appellate Tribunal CESTAT, Ahmedabad allowed the appeal, setting aside the adjudicating authority's decision to confirm the waiver of pre-deposit of Service Tax for Maintenance or Repair services related to the construction of roads for the period 16.06.2005 to 27.07.2009. The Tribunal ruled in favor of the appellant, citing Section 97 of the Finance Act, 2012, which exempted such services from Service Tax liability during the specified period. The decision highlights a clear interpretation of the law regarding tax liability for the appellant's services. Case-Laws Service Tax Mon, 18 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214562