https://www.taxtmi.com/caselaws?id=342964 The Tribunal ruled in favor of the appellant, setting aside the service tax demands under Management, Maintenance, or Repair Services and Commercial or Industrial Construction Service. The judgment emphasized the exemption of service tax for maintenance and repair of roads under Section 97 and broadly interpreted services related to road construction under Section 65(25b). The appellant successfully argued that the construction of Toll Plaza and Lanes was integral to road construction and fell outside the scope of Commercial or Industrial Construction service. en-us Mon, 06 Mar 2017 00:00:00 +0530 Tue, 07 Nov 2017 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342964 The Tribunal ruled in favor of the appellant, setting aside the service tax demands under Management, Maintenance, or Repair Services and Commercial or Industrial Construction Service. The judgment emphasized the exemption of service tax for maintenance and repair of roads under Section 97 and broadly interpreted services related to road construction under Section 65(25b). The appellant successfully argued that the construction of Toll Plaza and Lanes was integral to road construction and fell outside the scope of Commercial or Industrial Construction service. Case-Laws Service Tax Mon, 06 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342964