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2013 (3) TMI 544 - AT - Service TaxService tax on WBM service to RCC road - management, maintenance or repair of roads - Held that - As per section 97 of the Finance Act, 1994 inserted with effect from 28-5-2012, no service tax can be levied or collected in respect of management, maintenance or repair of roads during the period on and from 16-6-2005 to 26-7-2009 (both days inclusive). So laying of WBM service to RCC road will come within the purview of Management, maintenance and repairs of roads and hence will not be taxable.
The Appellate Tribunal CESTAT Ahmedabad ruled that no service tax can be levied for management, maintenance, or repair of roads from 16-6-2005 to 26-7-2009. Laying of WBM service to RCC road falls under this category and is not taxable. The appeal was allowed. [Case: 2013 (3) TMI 544 - CESTAT Ahmedabad]
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