2012 (7) TMI 137

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..... nbsp; Per: M.V. Ravindran:   This Stay Petition is filed for waiver of pre-deposit of amount of Service Tax confirmed by the adjudicating authority along with interest and penalty imposed for the period 16.06.2005 to 27.07.2009 has been covered under the category of Maintenance or Repair service.   2. Ld.Chartered Accountant appearing on behalf of the appellant submits that the entire .....

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..... t under the category of management, maintenance or repair of the roads for the period 16.06.2005 to 27.07.2009. We find, as correctly pointed out by ld.Chartered Accountant, the issue is covered by Section 97 of Finance Act, 2012 which reads as under:   97. Special provisions for exemption in certain cases relating to management, etc of roads.   (1) Notwithstanding anything contained i .....

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