https://www.taxtmi.com/caselaws?id=239225 The Tribunal set aside the Service Tax liability on maintenance, repairs, and improvement of roads due to a retrospective amendment exempting such services during the relevant period. For commercial and industrial construction services, most constructions were exempted, but two required further evidence. The Service Tax liability on Business Auxiliary Service for toll collection was also set aside based on previous favorable decisions. No penalties or interest were imposed, and the matter was remitted for reconsideration on the two specific constructions. The Tribunal emphasized adherence to principles of natural justice in the adjudication process. en-us Wed, 07 Aug 2013 00:00:00 +0530 Thu, 01 May 2014 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239225 The Tribunal set aside the Service Tax liability on maintenance, repairs, and improvement of roads due to a retrospective amendment exempting such services during the relevant period. For commercial and industrial construction services, most constructions were exempted, but two required further evidence. The Service Tax liability on Business Auxiliary Service for toll collection was also set aside based on previous favorable decisions. No penalties or interest were imposed, and the matter was remitted for reconsideration on the two specific constructions. The Tribunal emphasized adherence to principles of natural justice in the adjudication process. Case-Laws Service Tax Wed, 07 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239225