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2015 (10) TMI 366 - HC - Service TaxDemand for Service Tax – Service of Management, Maintenance or repairs of roads provided is totally exempted - Notification issued by the competent authority and vide amendment to the Finance Act, 2012 indicates the service is exempted from payment of tax – Department holds that the service so provided falls within the definition of service provided as given under Section 65(64) of the Finance Act – Held That:- Imposition of tax is wholly unsustainable and impermissible under law – Service mentioned was initially liable to tax as per the definition given in the Act but later the same got exemption via notification issued by Central Government – Petition is allowed and the objection raised by the Department are overruled and the impugned assessment order is quashed – Decided in favour of the assessee.
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