The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax during the period from 16.06.2005 to 26.07.2009 is not leviable under maintenance and repair service in relation to the repair and maintenance of roads.The bench of D.M. Misra (Judicial Member) and R. Bhagya Devi (Technical Member) has relied on the judgments of Allahabad High Court...