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2013 (11) TMI 1359 - CESTAT CHENNAIDemand of service tax - Management, Maintenance and Repair Service and Commercial or Industrial Construction Service - Held that:- construction of road does not require payment of service tax. The Revenue s only appeal is that construction of driveway cannot be equated with the construction of road in as much as such driveway was not for public utility purpose but the same was in connection with the petrol pump owned by the owner - Following decision of Commissioner of Service Tax, Ahmedabad Vs. Shilpa Constructions Pvt. Ltd. [2010 (6) TMI 175 - CESTAT, AHMEDABAD] - Stay granted.
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