https://www.taxtmi.com/caselaws?id=251007 The Tribunal allowed the appeal against the demand for service tax on Maintenance or Repair Service for roads between 16.6.2005 to 31.3.2006. Citing Section 97 of the Finance Act, 2012, which exempts service tax on Management, Maintenance, or Repair of roads from 16.6.2005 to 26.7.2009, the Tribunal set aside the order. The decision aligned with the exemption under the Finance Act, preventing the imposition of service tax on these services during the specified period, ensuring compliance with the legal provisions. en-us Thu, 19 Jun 2014 00:00:00 +0530 Mon, 01 Sep 2014 10:20:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251007 The Tribunal allowed the appeal against the demand for service tax on Maintenance or Repair Service for roads between 16.6.2005 to 31.3.2006. Citing Section 97 of the Finance Act, 2012, which exempts service tax on Management, Maintenance, or Repair of roads from 16.6.2005 to 26.7.2009, the Tribunal set aside the order. The decision aligned with the exemption under the Finance Act, preventing the imposition of service tax on these services during the specified period, ensuring compliance with the legal provisions. Case-Laws Service Tax Thu, 19 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251007