https://www.taxtmi.com/caselaws?id=219720 The Bombay HC considered whether service tax could be levied on maintenance and repair of roads and airport runways, and whether the statutory exemption for roads could extend to runways. It held that the assessee had a strong prima facie and arguable case on taxability, and that the Tribunal had not adequately addressed whether runways fall within the genus of roads before requiring a substantial pre-deposit. The pre-deposit direction of Rs. 3 crores was set aside, and the appeal was to be heard on merits without insisting on any pre-deposit of duty, interest or penalty. en-us Thu, 29 Nov 2012 00:00:00 +0530 Sat, 23 Feb 2013 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219720 The Bombay HC considered whether service tax could be levied on maintenance and repair of roads and airport runways, and whether the statutory exemption for roads could extend to runways. It held that the assessee had a strong prima facie and arguable case on taxability, and that the Tribunal had not adequately addressed whether runways fall within the genus of roads before requiring a substantial pre-deposit. The pre-deposit direction of Rs. 3 crores was set aside, and the appeal was to be heard on merits without insisting on any pre-deposit of duty, interest or penalty. Case-Laws Service Tax Thu, 29 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219720