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2016 (2) TMI 472 - MADRAS HIGH COURT

2016 (2) TMI 472 - MADRAS HIGH COURT - TMI - 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 to 2009, was also answered by Notification No.24/2009-Service Tax, dated 27.07.2009, which was issued under Section 93 of the Finance Act, 1994. The special provision for exemption in certain cases relatin .....

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Mr.R.Aravindan JUDGMENT V.RAMASUBRAMANIAN, J] 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. R.Murugappan, learned counsel appearing for the first respondent in both the Writ Appeals and Mr.R.Aravindan, learned Standing Counsel appearing for the second respondent in W.A.(MD)No.1579 of 2011. 3. T .....

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the Department of Revenue, Ministry of Finance, 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, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a road, bridge, tunnel, or terminal for road transportation for use by general public; (b) a civil structure or any other .....

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