https://www.taxtmi.com/caselaws?id=222153 The tribunal allowed the appeal, setting aside the impugned order and granting a waiver of pre-deposit. The issue of service tax on the management, maintenance, or repair of roads for IPCL during 2005-06 and 2006-07 was found to be exempt under the retrospective amendment in the Finance Act, 2012, Section 97. This case underscores the impact of retrospective tax law amendments on ongoing legal matters, emphasizing the need for effective legal representation to leverage legislative changes in favor of taxpayers. en-us Tue, 08 Jan 2013 00:00:00 +0530 Tue, 16 Apr 2013 17:52:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222153 The tribunal allowed the appeal, setting aside the impugned order and granting a waiver of pre-deposit. The issue of service tax on the management, maintenance, or repair of roads for IPCL during 2005-06 and 2006-07 was found to be exempt under the retrospective amendment in the Finance Act, 2012, Section 97. This case underscores the impact of retrospective tax law amendments on ongoing legal matters, emphasizing the need for effective legal representation to leverage legislative changes in favor of taxpayers. Case-Laws Service Tax Tue, 08 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222153