https://www.taxtmi.com/caselaws?id=197467 Service tax could not be demanded on repair and maintenance of roads for the period covered by the retrospective exemption under the Finance Act, 2012, so the levy was unsustainable. Land development charges also could not be taxed as management consultancy services because the adjudication travelled beyond the basis of the show-cause notice. On both grounds, the demand was set aside and the assessee succeeded in full. en-us Tue, 26 Sep 2017 00:00:00 +0530 Mon, 08 Jan 2018 09:10:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197467 Service tax could not be demanded on repair and maintenance of roads for the period covered by the retrospective exemption under the Finance Act, 2012, so the levy was unsustainable. Land development charges also could not be taxed as management consultancy services because the adjudication travelled beyond the basis of the show-cause notice. On both grounds, the demand was set aside and the assessee succeeded in full. Case-Laws Service Tax Tue, 26 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197467