https://www.taxtmi.com/caselaws?id=243236 Road repair work was noted as proposed for retrospective exemption in the Finance Bill, 2012, while construction of parks was observed not to prima facie fall within commercial or industrial construction service. The demand was also considered to appear time-barred. On these grounds, the appellants were found to have a strong prima facie case, and the requirement to pre-deposit service tax and penalties was dispensed with, with recovery stayed during the appeal. en-us Fri, 30 Mar 2012 00:00:00 +0530 Tue, 28 Jan 2014 06:35:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243236 Road repair work was noted as proposed for retrospective exemption in the Finance Bill, 2012, while construction of parks was observed not to prima facie fall within commercial or industrial construction service. The demand was also considered to appear time-barred. On these grounds, the appellants were found to have a strong prima facie case, and the requirement to pre-deposit service tax and penalties was dispensed with, with recovery stayed during the appeal. Case-Laws Service Tax Fri, 30 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243236