Service tax not payable on management, maintenance or repair of roads between 16-6-2005 to 26-6-2009

CESTAT, NEW DELHI BENCH Mehar Singh & Co. versus Commissioner of Central Excise, Chandigarh FINAL ORDER NO. 55380 OF 2013 STAY ORDER NO. 55707 OF 2013 APPLICATION NO. ST/STAY/5196 OF 2012 APPEAL NO. ST/4089 OF 2012 JANUARY  22, 2013 ORDER Ms. ArchanaWadhwa, Judicial Member After hearing both sides, we find that the issue involved in the present matter is in relation to the appellant activity for repair and maintenance of roads under the contract with National Highway Authority of India. The lower authorities have held that the appellant is liable to pay service tax under ...