https://www.taxtmi.com/caselaws?id=442790 Section 97(1) of the Finance Act, 2012 bars levy or collection of service tax on management, maintenance or repair of roads for the specified period, and the activity described fell within that exclusion. The tribunal view noted that the road-related services undertaken during 16.06.2005 to 26.07.2009 were covered by the statutory protection and aligned with earlier tribunal decisions on the point. On that basis, the service tax demand was held unsustainable and the matter was decided in favour of the assessee. en-us Tue, 25 Jul 2023 00:00:00 +0530 Mon, 11 Sep 2023 08:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442790 Section 97(1) of the Finance Act, 2012 bars levy or collection of service tax on management, maintenance or repair of roads for the specified period, and the activity described fell within that exclusion. The tribunal view noted that the road-related services undertaken during 16.06.2005 to 26.07.2009 were covered by the statutory protection and aligned with earlier tribunal decisions on the point. On that basis, the service tax demand was held unsustainable and the matter was decided in favour of the assessee. Case-Laws Service Tax Tue, 25 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442790