https://www.taxtmi.com/caselaws?id=236823 Section 97 of the Finance Act, 2012 granted retrospective exemption for management, maintenance and repairs of roads for the period 16.06.2005 to 26.07.2009. The disputed service tax demand for road maintenance activities fell within that exempted period, so the statutory basis for the levy disappeared. Consequential penalties also could not survive once the underlying tax demand was removed. The demand and penalties were set aside, and the assessee's appeal was allowed. en-us Tue, 29 Jan 2013 00:00:00 +0530 Mon, 09 Sep 2013 10:38:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236823 Section 97 of the Finance Act, 2012 granted retrospective exemption for management, maintenance and repairs of roads for the period 16.06.2005 to 26.07.2009. The disputed service tax demand for road maintenance activities fell within that exempted period, so the statutory basis for the levy disappeared. Consequential penalties also could not survive once the underlying tax demand was removed. The demand and penalties were set aside, and the assessee's appeal was allowed. Case-Laws Service Tax Tue, 29 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236823