2013 (3) TMI 544

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..... ads - Held that:- As per section 97 of the Finance Act, 1994 inserted with effect from 28-5-2012, no service tax can be levied or collected in respect of management, maintenance or repair of roads dur .....

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..... the sides. 2. It is observed that as per section 97 of the Finance Act, 1994 inserted with effect from 28-5-2012, no service tax can be levied or collected in respect of management, maintenance or .....

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