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2016 (2) TMI 472
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....RAMANIAN AND MR. N.KIRUBAKARAN, JJ. For The Appellant : Mr.J.Anandkumar, Mr.R.Sundar Srinivasan For The Respondent : Mr.R.Murugappan, Mr.R.Aravindan JUDGMENT V.RAMASUBRAMANIAN, J] Both these Writ Appeals arise out of the dismissal of the Writ Petitions filed by the appellants herein, challenging the demand for service tax. 2. Heard Mr. J.Anandkumar and Mr. R.Sundar Srinivasan, le....
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....ance, Government of India, the Government exempted certain taxable services listed out in the Notification. Serial No.13 of the said notification reads as follows: "13. Services provided by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a road, bridge, tunnel, or terminal for road transp....