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2023 (8) TMI 349 - CESTAT HYDERABADLevy of Service Tax - maintenance or repair service in respect of roads - HELD THAT:- It is an admitted fact that the Appellant has provided repair, management and maintenance of roads services for NHAI and others, which fall under the category of maintenance or repair service. It is found that by virtue of insertion of Sec 97(1) vide Finance Act, 2012 with retrospective effect from 16.06.2005, applicable till 26.07.2009, no service tax is leviable on the activity of repairs, management and maintenance of roads. The impugned order set aside - appeal allowed.
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