https://www.taxtmi.com/caselaws?id=438666 Retrospective exemption under s.97 of the Finance Act, 2012 read with Not. 24/2009-ST was held to cover management, maintenance or repair of roads for 16.06.2005 to 26.07.2009, and no distinction between private and public roads was warranted; the service tax demand under this head was therefore set aside. Service tax on hire charges for JCBs/tippers raised under "maintenance or repair service" for 2005-06 to 2007-08 was held not maintainable because "supply of tangible goods" became taxable only from 16.05.2008 and, in any event, the underlying road repair service was exempt; the demand was set aside and extended period/penalties were not sustained for this head. Site formation/earthmoving was found proved and taxable under s.65(97a), with suppression justifying extended limitation; demand and s.78 penalty were sustained. en-us Fri, 26 May 2023 00:00:00 +0530 Wed, 07 Jan 2026 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438666 Retrospective exemption under s.97 of the Finance Act, 2012 read with Not. 24/2009-ST was held to cover management, maintenance or repair of roads for 16.06.2005 to 26.07.2009, and no distinction between private and public roads was warranted; the service tax demand under this head was therefore set aside. Service tax on hire charges for JCBs/tippers raised under "maintenance or repair service" for 2005-06 to 2007-08 was held not maintainable because "supply of tangible goods" became taxable only from 16.05.2008 and, in any event, the underlying road repair service was exempt; the demand was set aside and extended period/penalties were not sustained for this head. Site formation/earthmoving was found proved and taxable under s.65(97a), with suppression justifying extended limitation; demand and s.78 penalty were sustained. Case-Laws Service Tax Fri, 26 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438666