https://www.taxtmi.com/caselaws?id=240182 The Tribunal ruled in favor of the applicant on both issues. It found the tax demand on management, maintenance, and repair service of roads for the period 2005-2009 was not sustainable due to provisions of the Finance Act, 1994. Additionally, the Tribunal granted a waiver of predeposit and stayed the recovery during the appeal process regarding the tax demand on construction of new roads, as the applicant had separate agreements for building construction and road laying, treating them as distinct activities. en-us Mon, 28 Oct 2013 00:00:00 +0530 Wed, 27 Nov 2013 01:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240182 The Tribunal ruled in favor of the applicant on both issues. It found the tax demand on management, maintenance, and repair service of roads for the period 2005-2009 was not sustainable due to provisions of the Finance Act, 1994. Additionally, the Tribunal granted a waiver of predeposit and stayed the recovery during the appeal process regarding the tax demand on construction of new roads, as the applicant had separate agreements for building construction and road laying, treating them as distinct activities. Case-Laws Service Tax Mon, 28 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240182