https://www.taxtmi.com/caselaws?id=441370 The Appellant was found not liable to pay service tax on management, maintenance, and repairs of roads for the period April 2007 to March 2009. The Tribunal allowed the appeal, citing the exemption under Sec 97(1) of the Finance Act, 1994, which exempted service tax on road maintenance and repair during a specified period. The Tribunal set aside the demand and penalties imposed, granting the Appellant consequential benefits based on the retrospective effect of the exemption. en-us Tue, 01 Aug 2023 00:00:00 +0530 Tue, 08 Aug 2023 07:26:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441370 The Appellant was found not liable to pay service tax on management, maintenance, and repairs of roads for the period April 2007 to March 2009. The Tribunal allowed the appeal, citing the exemption under Sec 97(1) of the Finance Act, 1994, which exempted service tax on road maintenance and repair during a specified period. The Tribunal set aside the demand and penalties imposed, granting the Appellant consequential benefits based on the retrospective effect of the exemption. Case-Laws Service Tax Tue, 01 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441370