https://www.taxtmi.com/caselaws?id=429071 An exemption notification for management, maintenance or repair of roads was construed strictly, and street-light maintenance was held not to fall within it by implication; service tax was therefore payable during the relevant period. The Court further held that, once the service provider had discharged the tax, the incidence lay on the recipient of the taxable service, so the municipal corporation was liable to reimburse the tax paid. The decision emphasises that constitutional references to municipal functions do not enlarge a tax exemption beyond its plain wording. en-us Wed, 24 Aug 2022 00:00:00 +0530 Fri, 14 Nov 2025 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429071 An exemption notification for management, maintenance or repair of roads was construed strictly, and street-light maintenance was held not to fall within it by implication; service tax was therefore payable during the relevant period. The Court further held that, once the service provider had discharged the tax, the incidence lay on the recipient of the taxable service, so the municipal corporation was liable to reimburse the tax paid. The decision emphasises that constitutional references to municipal functions do not enlarge a tax exemption beyond its plain wording. Case-Laws Service Tax Wed, 24 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429071