https://www.taxtmi.com/caselaws?id=776676 The CESTAT Mumbai reversed the original authority's decision to recover tax and impose penalties under the Finance Act, 1994, relating to maintenance or repair of roads service. The Tribunal held that the activity qualifies as maintenance or repair of roads, encompassing carriageways and landscaped dividers, which are not excluded from the definition of roads. The retrospective exemption granted by CBEC applies to pavements and dividers, negating the tax liability for the period in question. The Tribunal also found that invoking the extended period of limitation was improper due to inconsistent views by the tax administration. Consequently, the appeal was allowed, and the impugned order was set aside. en-us Tue, 12 Aug 2025 00:00:00 +0530 Sat, 16 Aug 2025 10:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776676 The CESTAT Mumbai reversed the original authority's decision to recover tax and impose penalties under the Finance Act, 1994, relating to maintenance or repair of roads service. The Tribunal held that the activity qualifies as maintenance or repair of roads, encompassing carriageways and landscaped dividers, which are not excluded from the definition of roads. The retrospective exemption granted by CBEC applies to pavements and dividers, negating the tax liability for the period in question. The Tribunal also found that invoking the extended period of limitation was improper due to inconsistent views by the tax administration. Consequently, the appeal was allowed, and the impugned order was set aside. Case-Laws Service Tax Tue, 12 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776676