No Service Tax on Road Repair, Management & Maintenance Services to NHAI

B. Ramanaiah Constructions Vs Commissioner of Central Excise & Service Tax (CESTAT Hyderabad) Introduction: A landmark judgment was recently pronounced by the CESTAT Hyderabad in the case of B. Ramanaiah Constructions vs Commissioner of Central Excise & Service Tax. The case delves into the applicability of service tax on road management, maintenance, and repair services provided to NHAI. Analysis: The Revenue department, through an SCN dated 16.08.2010, proposed a service tax demand of over Rs. 7 crore for services rendered by the Appellant from April 2007 to March 2009. The grounds f...