2017 (9) TMI 1614 - AT - Service Tax

Repair and maintenance of road - Section 73 of the Finance Act, 1994 introduced by Section 97 and 98 of the Finance Act, 2012 - Held that - the charging provision of Section 66 was not made applicable to Repair and Management of roads during the period on and from the 16th days of June, 2005 to the 26th day of July, 2009. Such fact remains undisputed by the Revenue since the period of impugned activity pertained to the exempted period - appeal allowed. Land Development charges - whether taxed under the heading Management Consultancy Services ? - scope of SCN - Held that - It does not appeal to common sense how the receipt sought to be taxed as land development service charge can be converted into the taxing entry Management Consultancy in the adjudication. This establishes that adjudication travelled beyond show-cause notice - demand set aside. Appeal allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT MUMBAI allowed the appeal stating that Repair and maintenance of road is not taxable during a specific period. Land Development charges were wrongly taxed under 'Management Consultancy Services'. Therefore, no demand was upheld.