https://www.taxtmi.com/caselaws?id=34827 Construction of roads and allied civil works was treated as outside the stronger reach of service tax on maintenance or repair of immovable property at the prima facie stage, particularly where the record referred to exclusion of road-related services and Notification No. 17/2005 S.T. granting exemption for road construction and specified infrastructure. In a dispute involving a State Government undertaking, the tribunal also noted that Committee on Disputes clearance was not insisted upon in the same way. On that basis, full waiver of the service tax, interest and penalties demanded under the impugned order was granted pending final hearing. en-us Wed, 01 Apr 2009 00:00:00 +0530 Wed, 04 Nov 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34827 Construction of roads and allied civil works was treated as outside the stronger reach of service tax on maintenance or repair of immovable property at the prima facie stage, particularly where the record referred to exclusion of road-related services and Notification No. 17/2005 S.T. granting exemption for road construction and specified infrastructure. In a dispute involving a State Government undertaking, the tribunal also noted that Committee on Disputes clearance was not insisted upon in the same way. On that basis, full waiver of the service tax, interest and penalties demanded under the impugned order was granted pending final hearing. Case-Laws Service Tax Wed, 01 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34827