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2018 (4) TMI 1321 - AT - Service TaxCommercial or industrial construction services - Repair of roads - Held that: - management and maintenance and repair services has been defined in Clause (64) of Section 65 of the Finance Act, 1994. In the said definition, maintenance or management of immovable property including roads and toll plaza had also been included - there was no question of payment of service tax in respect of management, maintenance or repair of roads as per Section 97 of the Finance Act, 1994 - appeal dismissed - decided against Revenue.
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