2013 (9) TMI 256 - AT - Service Tax

Service tax demand - Management Maintenance and Repairs of Road services were provide by the appellant Held that - Under Section 97 exemption has been provided with retrospective amendment made in the law - hence the demand is not sustainable order was set aside appeal decided in the favour of assessee.

Summary

The appeal was against Order-in-Original NO. 23/ST/2012/C dated 30.4.2012 confirming a Service Tax demand of Rs.5,72,02,736/- on 'Management, Maintenance and Repairs of Road' for the period October, 2005 to July, 2009. The appellant, M/s. P.M.A. Construction, Nagpur, argued for exemption under Section 97 of the Finance Act, 2012, which was granted retrospectively. The appeal was allowed, and the impugned order was set aside. Stay application was also disposed of.