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2019 (2) TMI 1305 - AT - Service TaxTaxability - Management, Maintenance and Repair of Roads for the period 2005-2006 to 2008-2009 - GTA service on reverse charge mechanism - Held that:- As regard taxability of Management, Maintenance and Repair of Roads, the same was exempted retrospectively by Section 97 of the Finance Act, 1994 - As per Section 97 the service of Management, Maintenance and Repair of Roads is exempted for the period from 16.06.2005 to 26.07.2009 where under the period of the present case is covered. Accordingly, the demand of Management, Maintenance and Repair of Roads is not sustainable and the same is set aside. GTA service - Held that:- The facts whether the consignment note was issued or otherwise has not been presented before the adjudicating authority, therefore, the matter related to GTA service needs reconsideration - matter on remand. Appeal allowed in part and part matter on remand.
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