https://www.taxtmi.com/caselaws?id=456622 The Tribunal allowed the appeal, setting aside the impugned order and ruling that the appellant was not liable for service tax on management, maintenance, and repair of roads. The services were classified as works contract service, exempt under Notification No.24/2009-ST and the Finance Act, 2012. The demand was deemed unsustainable, and the appellant was granted consequential relief. en-us Tue, 08 Aug 2023 00:00:00 +0530 Mon, 05 Aug 2024 21:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456622 The Tribunal allowed the appeal, setting aside the impugned order and ruling that the appellant was not liable for service tax on management, maintenance, and repair of roads. The services were classified as works contract service, exempt under Notification No.24/2009-ST and the Finance Act, 2012. The demand was deemed unsustainable, and the appellant was granted consequential relief. Case-Laws Service Tax Tue, 08 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456622