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2009 (4) TMI 143 - CESTAT, BANGALOREAppeal to tribunal – clearance from committee on disputes (COD) – services in relation to roads - held that - it is very clear that in respect of the State Government undertakings, it is not necessary to insist on clearance from the Committee on Disputes - the appellant, undertake the services in connection with roads which are in the eminent domain of the State. Prima facie, we do not find that revenue has a strong case in demanding Service Tax on the said activities under the category of ‘Maintenance or Repair’ of immovable property. Hence, we grant full waiver of the amounts demanded in the impugned order.
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