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2018 (9) TMI 651 - AT - Service TaxManagement, Maintenance or Repair Service - activity of repair of roads - exempt service or not? - Held that:- Considering the fact that as per Section 97 of the Finance Act, 2012, the activity of management, maintenance or repair of roads has been exempted from Service Tax w.e.f. 16.06.2005 to 26.07.2009, whereas period in dispute is 2006-07; - the appellant is not required to pay service tax under the category of ‘Management, Maintenance or Repair Service’ as repair of roads is an exemption service - appeal allowed - decided in favor of appellant.
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