2013 (4) TMI 349

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..... de. Impugned order is set-aside and appeal is allowed. - ST/139 of 2012 - - - Dated:- 8-1-2013 - Mr. M.V. Ravindran and Mr. B.S.V. Murthy, JJ. For the Appellant: Shri Dhaval Shah, Advocate For the Respondent: Shri Manoj Kutty, A.R. Per : Mr. M.V. Ravindran; When this stay petition was called out, both sides submit that the issue involved is management, maintenance or repair of roa .....

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..... he learned counsel that the issue is now squarely covered by the retrospective amendment in the Finance Act, 2012. We reproduce the same hereunder:- [Special provision for exemption in certain cases relating to management, etc. of roads.] 97. (1) Notwithstanding anything contained in Section 66, no service tax shall be levied or collected in respect of management, maintenance or repair of road .....

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