2014 (6) TMI 521

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....or the Respondent. ORDER The appellants are in appeal against the impugned orders along with stay applications wherein various demands of Service Tax have been confirmed against them under the category of "Maintenance and Repair services" for maintaining and management of roads. 2. Heard both sides. The Finance Act, 1994 has been amended by introducing Section 97(1) wherein special exempti....