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1. Exemption to repair and maintenance of Road, not 23/09 is not retrospective

2. Activities of street light maintenance cannot be equated with maintenance of road, bridge, tunnel etc. - Exemption not available - AAR

3. Exemption from GST - Repair and maintenance fund - sinking fund - applicability of exemption Limit of ₹ 7500/- on the components of maintenance bill by the housing...

4. Commercial Coaching or Training Services and Management, maintenance and repair services - training in Aircraft Maintenance Engineering - held as taxable services -...

5. Valuation - Maintenance and repair service - demand in respect of 70% of the total value of ‘maintenance and repair service’ on which VAT has been paid - stay granted - AT

6. Benefit of exemption from GST - professional service in respect of maintenance of Accounts and allied items of work to the SSNNL - SSNNL carries out activity of water...

7. Management, Maintenance or Repair of roads (MMR) - exemption has been extended even for the earlier period from 16.06.2005 to 26.07.2009 - HC

8. Exemption relating to management, maintenance or repair of roads introduced by section 97(1) of the Finance Act, 2012 - AT

9. Repair & Maintenance Service of Road - exemption vide notification dtd 27.7.09 is not retrospective. – writ petition can’t be admitted at summon stage - HC

10. Levy of Service Tax - Commercial or Industrial construction services provided to Railways - The provisions of Section 65A of Finance Act 1994 provides for classification...

11. Levy of GST - Eligibility to claim - Input Tax Credit (ITC) - the construction and maintenance of the roads within the residential complex of the factory estate are in...

12. Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT

13. Benefit of Exemption - Import of flight simulators and avionics for M/s. Hindustan Aeronautics Limited (HAL), Bangalore and others - The Tribunal concluded that the...

14. Classification of services - Maintenance and Repair service or otherwise - no repair or maintenance service has been rendered by the assessee and whatever repair service...

15. Eligibility for Notification No.12/2003-ST - value of spare parts form a part of contract for maintenance and repair and exemption under the Notification No.12/2003-ST...