https://www.taxtmi.com/caselaws?id=443472 The tribunal ruled in favor of the appellant, holding that the service tax demands on maintenance and repair of roads for the National Highways Authority of India and construction services provided to a government entity were not sustainable due to retrospective exemptions. However, the tribunal upheld the service tax demands on hiring of machinery and renting of immovable property, with penalties waived for lack of evidence of evasion. en-us Thu, 21 Sep 2023 00:00:00 +0530 Mon, 25 Sep 2023 08:17:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443472 The tribunal ruled in favor of the appellant, holding that the service tax demands on maintenance and repair of roads for the National Highways Authority of India and construction services provided to a government entity were not sustainable due to retrospective exemptions. However, the tribunal upheld the service tax demands on hiring of machinery and renting of immovable property, with penalties waived for lack of evidence of evasion. Case-Laws Service Tax Thu, 21 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443472