2017 (9) TMI 1614

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....er: D.N. Panda Appellant says that on two counts they were demanded Service Tax. On first count, demand is on the Repair and maintenance of road, which is no more taxable in terms of Section 73 of the Finance Act, 1994 introduced by Section 97 and 98 of the Finance Act, 2012. It terms of that Section, the charging provision of Section 66 was not made applicable to Repair and Management of roads ....