https://www.taxtmi.com/caselaws?id=359210 The Tribunal dismissed the Revenue's appeal regarding service tax liability for road repair, affirming the Commissioner's decision that such services are not subject to service tax under the Finance Act, 1994. The Tribunal found that road maintenance falls under the definition of management services for immovable property, exempting it from service tax. The appeal was dismissed, and the Cross Objection was also disposed of in the same judgment, concluding the legal proceedings. en-us Thu, 22 Mar 2018 00:00:00 +0530 Thu, 26 Apr 2018 09:28:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359210 The Tribunal dismissed the Revenue's appeal regarding service tax liability for road repair, affirming the Commissioner's decision that such services are not subject to service tax under the Finance Act, 1994. The Tribunal found that road maintenance falls under the definition of management services for immovable property, exempting it from service tax. The appeal was dismissed, and the Cross Objection was also disposed of in the same judgment, concluding the legal proceedings. Case-Laws Service Tax Thu, 22 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359210