2013 (1) TMI 754

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..... S.K. Misra, S.P. Kesharwani, Subodh Kumar ORDER The petitioner is engaged in the business of construction including widening and carpeting of roads. By means of the present writ petition, the petitioner has challenged the validity of circular dated 23.2.2009 and Notification No.24/2009 dated 27.7.2009 issued by the respondent No.1 filed as annexures- P1 and P-2 as contrary to the provisions .....

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..... ub section (1) been in force, at all material times. The present case relates to the period between 16.6.2005 to 26.7.2009. In view of provision of Section 97 (1) of the Finance Act,2012, the petitioner is not liable to pay any service tax on the management and maintenance or repair of roads between 16.6.2005 to 26.7.2009, both dates inclusive and if any service tax had been collected it would b .....

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