https://www.taxtmi.com/caselaws?id=219892 Road repair services were treated as exempt from service tax with retrospective effect under Section 143 of the Finance Act, 2012, so the demand could not be sustained. On that basis, the pre-deposit requirement was waived and recovery was stayed during the pendency of the appeal. The impugned order was set aside and relief was granted to the assessee. en-us Wed, 29 Aug 2012 00:00:00 +0530 Mon, 31 Dec 2012 13:56:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219892 Road repair services were treated as exempt from service tax with retrospective effect under Section 143 of the Finance Act, 2012, so the demand could not be sustained. On that basis, the pre-deposit requirement was waived and recovery was stayed during the pendency of the appeal. The impugned order was set aside and relief was granted to the assessee. Case-Laws Service Tax Wed, 29 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219892