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K.O. Periyakaruppan Versus Union of India and The Commissioner of Central Excise. and P. Vivekanandan Versus The Union of India and Others

2016 (2) TMI 472 - MADRAS HIGH COURT

Management, Maintenance or Repair of roads (MMR) - Retrospective effect of Notification No.24/2009-Service Tax, dated 27.07.2009 - Held that:- The question as to whether the above Notification would have retrospective effect for the period from 2005 .....

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in Section 97 of the Finance Act, 1994. The Notification No.24/2009 states that the exemption has been extended even for the earlier period from 16.06.2005 to 26.07.2009. - Writ petition allowed - Decided in favor of assessee. - W.A.(MD).Nos.1579, 17 .....

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] Both these Writ Appeals arise out of the dismissal of the Writ Petitions filed by the appellants herein, challenging the demand for service tax. 2. Heard Mr. J.Anandkumar and Mr. R.Sundar Srinivasan, learned counsel appearing for the appellants, Mr .....

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appellants herein, related to the years 2005 to 2009. But, it appears that by a Notification No.24/2009-Service Tax, dated 27.07.2009, the Government exempted the taxable service referred to in Sub-Clause (zzg) of clause (105) of Section 65 of the F .....

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ce, Government of India, the Government exempted certain taxable services listed out in the Notification. Serial No.13 of the said notification reads as follows: "13. Services provided by way of construction, erection, commissioning, installatio .....

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Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana; (c) a building owned by an entity registered under section 12 AA of the Income Tax Act, 1961 (43 of 1961) and meant predominantly for religious use by general public; (d) a pollut .....

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