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Issues involved:
The validity of circular and notification u/s Finance Act, 1994 for levying Service Tax on widening, carpeting, and repairs of roads. Judgment Summary: Validity of Circular and Notification: The petitioner, engaged in construction activities, challenged the circular and notification issued by the respondent as contrary to the Finance Act, 1994. The court noted that as per Section 97 of the Finance Act, 2012, no Service Tax shall be levied on management or repair of roads between June 16, 2005, and July 26, 2009. The petitioner, falling within this period, is not liable to pay any service tax for road management and repair during this time frame. Any service tax collected during this period shall be refunded as per the law. Therefore, the writ petition is disposed of with the mentioned terms, requiring the respondents to amend, withdraw, or modify the show cause notice accordingly.
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