2013 (4) TMI 349

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Ravindran; When this stay petition was called out, both sides submit that the issue involved is management, maintenance or repair of roads undertaken by the appellant for IPCL. It is the submission that the issue is now squarely covered by the retrospective amendment of Finance Act, 1994 by Section 97 of the Finance Act, 2012 and effective from 01.7.2012. He would draw our attention to the Sect....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hstanding anything contained in Section 66, no service tax shall be levied or collected in respect of management, maintenance or repair of roads, during the period on and from the 16th day of June, 2005 to the 26th day of July, 2009 (both days inclusive). (2) Refund shall be made of all such service tax which has been collected but which would not have been so collected had sub-Section (1) been....