https://www.taxtmi.com/caselaws?id=381702 The Tribunal dismissed the appeal, distinguishing between construction and maintenance/repair activities for road relaying. It upheld that no service tax was chargeable for Management, Maintenance, or Repair of roads during a specified period due to a retrospective exemption under Section 97 of the Finance Act, 1994. The respondent's activity of relaying roads was deemed as Maintenance and repair, not construction, exempting them from service tax liability within the mentioned timeframe, resulting in the rejection of the Revenue's appeal. en-us Mon, 03 Jun 2019 00:00:00 +0530 Mon, 25 Nov 2019 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381702 The Tribunal dismissed the appeal, distinguishing between construction and maintenance/repair activities for road relaying. It upheld that no service tax was chargeable for Management, Maintenance, or Repair of roads during a specified period due to a retrospective exemption under Section 97 of the Finance Act, 1994. The respondent's activity of relaying roads was deemed as Maintenance and repair, not construction, exempting them from service tax liability within the mentioned timeframe, resulting in the rejection of the Revenue's appeal. Case-Laws Service Tax Mon, 03 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381702