2018 (5) TMI 831

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..... ANS Constructions Ltd. [2009 (6) TMI 465 - CESTAT, NEW DELHI] - demand set aside. Services regarding road beam are exempted as per Section 97 of the Finance Act, 1994 which was inserted on 28.5.2012 with retrospective effect. So, these services are not covered for the purpose of service tax - demand set aside. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 50639 .....

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..... puted in the present appeal. On remaining two services, the department has demanded the service tax. Being aggrieved, the present appeal is filed. 4. With this background, we heard Shri Vijai Kumar and Shri A K Singh, learned representatives of the parties and gone through the material available on record. 5. After hearing both the sides and on perusal of the record, it appears that dusting .....

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