https://www.taxtmi.com/caselaws?id=463200 Activities of draining, replacement of damaged fencing and laying cement concrete pavement alongside state highways fell within the statutory exemption for road repair under Section 97 of the Finance Act, 2012 for the relevant period. Because the work was connected with road-side work on state highways and was covered by the protected period, it could not be taxed as Management, Maintenance & Repair Service. The service tax demand was therefore unsustainable. en-us Fri, 04 May 2018 00:00:00 +0530 Wed, 13 Aug 2025 19:00:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463200 Activities of draining, replacement of damaged fencing and laying cement concrete pavement alongside state highways fell within the statutory exemption for road repair under Section 97 of the Finance Act, 2012 for the relevant period. Because the work was connected with road-side work on state highways and was covered by the protected period, it could not be taxed as Management, Maintenance & Repair Service. The service tax demand was therefore unsustainable. Case-Laws Service Tax Fri, 04 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463200