2014 (6) TMI 521

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..... for the period after July, 2009, the activity of ‘management and maintenance of roads’ has been exempted from Service Tax. In view of this observation, we find that in all the matters, the period is subsequent to 16-6-2005 when the entry of ‘management and maintenance of roads’ came into existence - Decided in favour of assessee. - ST/358-360/2012 - Final Order Nos. 831-833/2012 - Dated:- 26-7-2 .....

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..... observation, we find that in all the matters, the period is subsequent to 16-6-2005 when the entry of management and maintenance of roads came into existence. As per the amendment made by the Finance Act, 2012, the issue is no more res integra. Therefore, we set aside the impugned orders and allow the appeals with consequential relief, if any. The stay petitions are also disposed of in the above .....

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