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

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