TMI Blog2018 (6) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... spectively - by Finance Act, 2012 (23 of 2012) dated 28.5.2012, a special provision Section 97 was introduced whereby exemption was granted for services relating to management, etc. of roads. Sub-clause (3) of section 97 by its non-obstinate clause provided that no service tax shall be levied or collected in respect of management, maintenance or repair of roads during the period from 16.6.2005 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the demand of service tax along with interest and also imposed penalties. Aggrieved the appellants are now before the Tribunal. 3. On behalf of the appellant, ld. Counsel Ms. D. Naveena submitted that the appellant had entered into agreements with Union/State Government/Local Bodies for maintenance and repair of highways, roads etc. That later by Finance Act, 2012 (23 of 2012) dated 28.5.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. The special provision for exemption as contained in Section 97 is as follows:- 97. Special provision for exemption in certain cases relating to management etc. of road (1) Notwithstanding anything contained in section 66, no service tax shall be levied or collected in respect of management, maintenance or repair of roads, during the period on and from the 16 th day of June 2005 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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