https://www.taxtmi.com/caselaws?id=270751 An exemption under Notification No. 25/2012-Service Tax was not available for street light maintenance because paragraph 13(a) covers maintenance of a road, bridge, tunnel or terminal for road transportation, and the plain wording did not extend to street light supporting structures. Exemption under paragraph 12(a) was also unavailable because that entry had already been omitted by Notification No. 6/2015-Service Tax. The ruling applied a strict construction of exemption notifications and confirmed that no benefit can be claimed beyond the text of the operative exemption entry. en-us Fri, 28 Aug 2015 00:00:00 +0530 Thu, 14 Jan 2016 12:28:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270751 An exemption under Notification No. 25/2012-Service Tax was not available for street light maintenance because paragraph 13(a) covers maintenance of a road, bridge, tunnel or terminal for road transportation, and the plain wording did not extend to street light supporting structures. Exemption under paragraph 12(a) was also unavailable because that entry had already been omitted by Notification No. 6/2015-Service Tax. The ruling applied a strict construction of exemption notifications and confirmed that no benefit can be claimed beyond the text of the operative exemption entry. Case-Laws Service Tax Fri, 28 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270751