https://www.taxtmi.com/caselaws?id=173143 The court held that the circular and notification issued for levying Service Tax on road widening, carpeting, and repairs were invalid as they contravened the Finance Act, 1994. It was noted that no Service Tax could be imposed on road management or repair between June 16, 2005, and July 26, 2009, as per Section 97 of the Finance Act, 2012. The petitioner, falling within this period, was not liable to pay any service tax for road management and repair during this timeframe. The court directed the respondents to refund any service tax collected during this period and amend the show cause notice accordingly. en-us Thu, 17 Jan 2013 00:00:00 +0530 Tue, 13 Oct 2015 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173143 The court held that the circular and notification issued for levying Service Tax on road widening, carpeting, and repairs were invalid as they contravened the Finance Act, 1994. It was noted that no Service Tax could be imposed on road management or repair between June 16, 2005, and July 26, 2009, as per Section 97 of the Finance Act, 2012. The petitioner, falling within this period, was not liable to pay any service tax for road management and repair during this timeframe. The court directed the respondents to refund any service tax collected during this period and amend the show cause notice accordingly. Case-Laws Service Tax Thu, 17 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173143