2018 (9) TMI 651 - AT - Service Tax

Management, Maintenance or Repair Service - activity of repair of roads - exempt service or not? - Held that - Considering the fact that as per Section 97 of the Finance Act, 2012, the activity of management, maintenance or repair of roads has been exempted from Service Tax w.e.f. 16.06.2005 to 26.07.2009, whereas period in dispute is 2006-07; - the appellant is not required to pay service tax under the category of Management, Maintenance or Repair Service as repair of roads is an exemption service - appeal allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT Chandigarh ruled in favor of the appellant, stating that repair of roads falls under an exemption service from service tax as per Section 97 of the Finance Act, 2012. The demand of service tax under 'Management, Maintenance or Repair Service' category was set aside for the disputed period of 2006-07. The appeal was allowed with consequential relief.