https://www.taxtmi.com/caselaws?id=333726 Retrospective exemption under Section 97 of the Finance Act, 2012 removed service tax liability on management, maintenance and repair of roads for the relevant past period, so the demand and related penalty could not survive. Toll collection undertaken on behalf of NHAI on a commission basis was also treated as outside Business Auxiliary Service, following settled Tribunal view, so the demand and related penalty on that activity were likewise unsustainable. The impugned order was set aside in full, with consequential relief to the assessee. en-us Wed, 14 Sep 2016 00:00:00 +0530 Fri, 21 Oct 2016 10:10:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333726 Retrospective exemption under Section 97 of the Finance Act, 2012 removed service tax liability on management, maintenance and repair of roads for the relevant past period, so the demand and related penalty could not survive. Toll collection undertaken on behalf of NHAI on a commission basis was also treated as outside Business Auxiliary Service, following settled Tribunal view, so the demand and related penalty on that activity were likewise unsustainable. The impugned order was set aside in full, with consequential relief to the assessee. Case-Laws Service Tax Wed, 14 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333726