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2013 (3) TMI 544 - CESTAT AHMEDABADService tax on WBM service to RCC road - management, maintenance or repair of roads - Held that:- As per section 97 of the Finance Act, 1994 inserted with effect from 28-5-2012, no service tax can be levied or collected in respect of management, maintenance or repair of roads during the period on and from 16-6-2005 to 26-7-2009 (both days inclusive). So laying of WBM service to RCC road will come within the purview of Management, maintenance and repairs of roads and hence will not be taxable.
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