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TMI Blog2016 (2) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... ication would have retrospective effect for the period from 2005 to 2009, was also answered by Notification No.24/2009-Service Tax, dated 27.07.2009, which was issued under Section 93 of the Finance Act, 1994. The special provision for exemption in certain cases relating to service tax on repair of roads was made in Section 97 of the Finance Act, 1994. The Notification No.24/2009 states that the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .Aravindan, learned Standing Counsel appearing for the second respondent in W.A.(MD)No.1579 of 2011. 3. The demand for service tax made as against the appellants herein, related to the years 2005 to 2009. But, it appears that by a Notification No.24/2009-Service Tax, dated 27.07.2009, the Government exempted the taxable service referred to in Sub-Clause (zzg) of clause (105) of Section 65 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enewal Mission or Rajiv Awaas Yojana; (c) a building owned by an entity registered under section 12 AA of the Income Tax Act, 1961 (43 of 1961) and meant predominantly for religious use by general public; (d) a pollution control or effluent treatment plant, except located as a part of a factory; or a structure meant for funeral, burial or cremation of deceased. 5. The question as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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