2012 (8) TMI 467 - AT - Service Tax

Exemption relating to management, maintenance or repair of roads introduced by section 97(1) of the Finance Act, 2012 - Held that - In view of the amended provision introduced by the Finance Act, 2012, and since case of the appellants is covered by the special provision for exemption, impugned demand does not survive - Decided in favor of assessee

Summary

The Appellate Tribunal CESTAT, CHENNAI ruled in favor of the appellant in a case related to the exemption for management, maintenance, or repair of roads under the special provision introduced by the Finance Act, 2012. The impugned demand was set aside, and the appeal was allowed.