https://www.taxtmi.com/caselaws?id=379349 The court ruled in favor of the petitioner, a road contractor, in a challenge against a show cause notice alleging service tax liability for road construction works contracts. The court held that the contracts fell under the exemption provision of the Finance Act, 1994, which exempted service tax for management, maintenance, or repair of roads during a specified period. Consequently, the court quashed the show cause notice and exempted the petitioner from the service tax claimed for the relevant period. en-us Mon, 25 Mar 2019 00:00:00 +0530 Mon, 17 Jun 2019 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379349 The court ruled in favor of the petitioner, a road contractor, in a challenge against a show cause notice alleging service tax liability for road construction works contracts. The court held that the contracts fell under the exemption provision of the Finance Act, 1994, which exempted service tax for management, maintenance, or repair of roads during a specified period. Consequently, the court quashed the show cause notice and exempted the petitioner from the service tax claimed for the relevant period. Case-Laws Service Tax Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379349