Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 489 - AT - Service TaxLevy of Service Tax - Management, maintenance and repair Service - It is the case of the Revenue that the Respondent-Assessee are providing repair and maintenance of road services and were not showing the service and value thereof in the ST-3 Returns submitted by them - Held that:- The Finance Act, 1994, has been amended by introducing Section 97(1) wherein special exemption has been granted for management, maintenance and repair of roads for the period from 16.06.2005 to 26.07.2009 (both days inclusive) - In the present case, the period is subsequent to 16.06.2005, when the entries of for management, maintenance and repair of roads, came into existence. Appeal dismissed - decided against Revenue.
|