2012 (10) TMI 519 - AT - Service Tax

Condonation of Delay - Held that - In view of the amendment by Finance Act, 2012, 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) - impugned order is set aside and the appeal is allowed.

Summary

The appeal was allowed by the Appellate Tribunal CESTAT, CHENNAI. The delay in filing the appeal was condoned. The issue did not survive due to an amendment by Finance Act, 2012. The impugned order was set aside, and the appeal was allowed.