2014 (6) TMI 521 - AT - Service Tax

Maintenance and Repair services - demands of Service Tax - Held that - Finance Act, 1994 has been amended by introducing Section 97(1) wherein special exemption has been granted for management and maintenance of roads for the period 16-6-2005 to 26-7-2009 and for the period after July, 2009, the activity of management and maintenance of roads has been exempted from Service Tax. In view of this observation, we find that in all the matters, the period is subsequent to 16-6-2005 when the entry of management and maintenance of roads came into existence - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT CHENNAI ruled in favor of the appellant in a Service Tax case related to maintenance and repair services for roads. The Finance Act, 1994 was amended to grant exemptions for this service, making the demands invalid. The impugned orders were set aside, and the appeals were allowed with consequential relief.