https://www.taxtmi.com/caselaws?id=791665 A retrospective statutory exemption covered management, maintenance or repair of roads for the specified past period, so service tax demand on road-related services could not survive. The contract for handling, loading, unloading, haulage, cartage and clearing was found to be a composite work-oriented arrangement, with payment linked to work performed rather than headcount, so it was not taxable as manpower recruitment or supply agency service. The commentary notes that only the unchallenged works contract liability remained, while the other demands were deleted, giving partial relief to the assessee. en-us Thu, 26 Feb 2026 00:00:00 +0530 Fri, 15 May 2026 09:15:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791665 A retrospective statutory exemption covered management, maintenance or repair of roads for the specified past period, so service tax demand on road-related services could not survive. The contract for handling, loading, unloading, haulage, cartage and clearing was found to be a composite work-oriented arrangement, with payment linked to work performed rather than headcount, so it was not taxable as manpower recruitment or supply agency service. The commentary notes that only the unchallenged works contract liability remained, while the other demands were deleted, giving partial relief to the assessee. Case-Laws Service Tax Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791665