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TMI Blog2012 (7) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... ered by Section 97 of Finance Act, 2012 - Finance Act has clearly stated that no Service Tax can be levied on the services which are under the category of Management, Maintenance or Repair of the roads for the period – In favor of assessee - ST/524/2011 - Final Order No. A/875/2012-WZB/AHD/2012 - Dated:- 18-6-2012 - Mr.M.V. Ravindran, Mr. B.S.V. Murthy, JJ. Shri Ankit M. Talsania, Chartere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Ld.SDR submits that this specific provision is for particular period only and in respect of very same service. 4. Since the issue involved in this case is in narrow compass, we take up the appeal itself taken up for disposal after allowing the application for waiver of pre-deposit of amount involved. 5. It is undisputed that the service rendered by the appellant is towards the constru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial times. (3) Notwithstanding anything contained in this Chapter, an application for the claim of refund of Service Tax shall be made within a period of six months from the date on which the Finance Bill, 2012 received the assessment of the President. 6. It can be seen the Finance Act has clearly stated that no Service Tax can be levied on the services which are under the category of Man ..... X X X X Extracts X X X X X X X X Extracts X X X X
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