Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2016 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (2) TMI 472 - HC - Service TaxManagement, Maintenance or Repair of roads (MMR) - Retrospective effect of Notification No.24/2009-Service Tax, dated 27.07.2009 - Held that:- The question as to whether the above Notification would have retrospective effect for the period from 2005 to 2009, was also answered by Notification No.24/2009-Service Tax, dated 27.07.2009, which was issued under Section 93 of the Finance Act, 1994. The special provision for exemption in certain cases relating to service tax on repair of roads was made in Section 97 of the Finance Act, 1994. The Notification No.24/2009 states that the exemption has been extended even for the earlier period from 16.06.2005 to 26.07.2009. - Writ petition allowed - Decided in favor of assessee.
|