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2019 (5) TMI 77 - HC - Service TaxNature of activity - service or not - laying or relaying of roads for PWD and other local corporations based on the contracts awarded by the Government organizations or undertakings - HELD THAT:- No service tax shall be levied or collected in respect of management, maintenance or repair of roads, during the period from 16.06.2005 to 26.07.2009 (both days inclusive). Since the services of the petitioner would not fall under the definition of Section 65(105)(zzza) of the Finance Act, 1994, he is exempted from the service tax payable during the period from 16.06.2005 to 30.09.2008 for which service tax has been claimed from him. Petition allowed.
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