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2023 (9) TMI 412 - AT - Service TaxLevy of Service Tax - management maintenance or repair services - Exempt by N/N. 24/2009 dated 26.07.2009 or not - extended period of limitation - HELD THAT - An amendment was brought in Finance Act, 2012, by section 97(1) and the said amendment is applicable from 16.06.2005 onwards and by the said amendment, the services in relation to management, maintenance or repairs of roads during the period 16.06.2005 to 26.07.2009 are exempted from payment of service tax and in this case the period is 16.06.2005 to 26.07.2009, therefore, the activity undertaken by the appellant for management, maintenance or repair of road is exempt in terms of section 97(1) of the Finance Act, 2012. Same view was taken by this Tribunal in the cases of JK. CONSTRUCTIONS VERSUS COMMISSIONER OF CENTRAL EXCISE, CHENNAI 2012 (10) TMI 519 - CESTAT, CHENNAI where it was held that In view of the amendment by Finance Act, 2012, No Service tax shall be levied or collected in respect of management, maintenance or repair of roads, during the period on and from the 16th day of June, 2005 to the 26th day of July, 2009 (both days inclusive). There are no merits in the impugned order - appeal allowed.
Issues Involved:
The issue involved in this case is the demand of service tax under the category of 'management maintenance or repair services' for the period from 16.05.2005 to 26.07.2009. Summary: Issue 1: Demand of Service Tax under 'management maintenance or repair services' category The appellant appealed against the demand of service tax confirmed against them for engaging in the construction of roads under the category of 'repair and maintenance of road' assigned by the National Highway Authority of India. A show cause notice was issued invoking the extended period of limitation. The matter was adjudicated, and the demand of service tax, along with interest and penalty, was confirmed. The appellant contended that the activity falls under an exempt category as per Notification No.24/2009 dated 26.07.2009. The Tribunal noted that an amendment in the Finance Act, 2012 exempted services related to management, maintenance, or repairs of roads during the period from 16.06.2005 to 26.07.2009 from service tax. Citing previous tribunal decisions, the Tribunal held that the appellant's activity qualifies for exemption under section 97(1) of the Finance Act, 2012. Consequently, the impugned order was set aside, and the appeal was allowed with any consequential relief.
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