Insertion of new sections 97 and 98. Special provision for exemption in certain cases relating to management, etc., of roads.
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....to management, etc., of roads. "97. (1) Notwithstanding 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....
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