https://www.taxtmi.com/caselaws?id=361895 The Tribunal allowed the appeals, setting aside the impugned orders and providing consequential relief. The demand for service tax was deemed unsustainable due to the retrospective exemption under Section 97 of the Finance Act, 2012, covering the period in question regarding the management, maintenance, or repair of roads. The decision underscores the significance of statutory exemptions and the application of tax laws, emphasizing a clear interpretation of relevant provisions. en-us Mon, 12 Mar 2018 00:00:00 +0530 Sat, 16 Jun 2018 10:50:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361895 The Tribunal allowed the appeals, setting aside the impugned orders and providing consequential relief. The demand for service tax was deemed unsustainable due to the retrospective exemption under Section 97 of the Finance Act, 2012, covering the period in question regarding the management, maintenance, or repair of roads. The decision underscores the significance of statutory exemptions and the application of tax laws, emphasizing a clear interpretation of relevant provisions. Case-Laws Service Tax Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361895