2018 (4) TMI 1321

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..... and toll plaza had also been included - there was no question of payment of service tax in respect of management, maintenance or repair of roads as per Section 97 of the Finance Act, 1994 - appeal dismissed - decided against Revenue. - S.T.Appeal No.178/10 & CO-52/11 - F/O/75631/2018 - Dated:- 22-3-2018 - SHRI (DR.) SATISH CHANDRA, PRESIDENT AND SHRI C. J. MATHEW, TECHNICAL MEMBER Appearan .....

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..... , the Revenue has filed the present appeal. 3. With this background, we have heard Shri S. S. Chattopadhyay, ld.D.R. for the Revenue and none appeared on behalf of the Respondent-Assessee. 4. After considering the totality of the facts and circumstances of the case, we are of the view that there was no question of payment of service tax in respect of management, maintenance or repair of road .....

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