https://www.taxtmi.com/caselaws?id=366915 The Appellate Tribunal CESTAT Chandigarh ruled in favor of the appellant, holding that repair of roads is exempt from service tax under Section 97 of the Finance Act, 2012. The demand for service tax under the 'Management, Maintenance or Repair Service' category for the disputed period of 2006-07 was set aside, and the appeal was allowed with consequential relief. en-us Thu, 02 Aug 2018 00:00:00 +0530 Thu, 13 Sep 2018 08:18:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366915 The Appellate Tribunal CESTAT Chandigarh ruled in favor of the appellant, holding that repair of roads is exempt from service tax under Section 97 of the Finance Act, 2012. The demand for service tax under the 'Management, Maintenance or Repair Service' category for the disputed period of 2006-07 was set aside, and the appeal was allowed with consequential relief. Case-Laws Service Tax Thu, 02 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366915