Exemption for Repair of Roads to include bridges and tunnels
NOTIFICATION No. 24/2009 – Service Tax-, dated 27.07.2009, exempted the service of management, maintenance or repair of roads from the whole of the Service Tax leviable. Now the scope of the exemption is extended to bridges, tunnels, dams, airports, railways and transport terminals.
Now repair of roads is exempted from 27.7.2009 and bridges, tunnels etc, from 21.12.2010. If they deserve to be exempted, why shouldn't the exemption be retrospective? In the Karvembu case - , the Madras High Court has already held that the exemption cannot be given retrospective effect.
Exemption notifications are issued in Public Interest. Can it be said that exempting repair of bridges was not in public interest till 20.12.2010, but it suddenly became in public interest on 21.12.2010? Does public interest depend on the mood, timing and inadequacies of the Board?
Notification No. ; Dated December 21, 2010