https://www.taxtmi.com/caselaws?id=238362 The Tribunal upheld the exemption benefit under Section 97 of the Finance Act, 2012 for repair of roads, rejecting the Commissioner's interpretation limiting it to public roads. The applicant was directed to predeposit the specified amount under the category of Site Formation and Maintenance, while the balance dues were waived upon compliance. en-us Wed, 24 Jul 2013 00:00:00 +0530 Mon, 21 Oct 2013 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238362 The Tribunal upheld the exemption benefit under Section 97 of the Finance Act, 2012 for repair of roads, rejecting the Commissioner's interpretation limiting it to public roads. The applicant was directed to predeposit the specified amount under the category of Site Formation and Maintenance, while the balance dues were waived upon compliance. Case-Laws Service Tax Wed, 24 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238362