9911796707
TMI Blog2013 (3) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... held that:- activity undertaken by the appellant during the aforesaid period stands accepted to be one of "maintenance or repair of roads" under Section 65(64) of the Finance Act, 1994. If that be so, there is no reason why the appellant cannot claim the benefit of Section 97(1) of the Finance Act, 1994. It will be appropriate for the learned Commissioner to consider this claim of the assessee an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity has been exempted from levy of service tax under the head "management, maintenance or repair" retrospectively from 16/06/2005 to 26/07/2009 under Section 97(1) of the Finance Act, 1994. He has also produced the full text of the new Section 97 inserted in the Finance Act, 1994, which reads as follows:- "97(1) Notwithstanding anything contained in Section 66, no service tax shall be levied or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the impugned order, which we have perused. We have also heard the learned Commissioner (AR) who fairly acknowledges the amendment of law cited by the learned consultant. 4. On a perusal of the impugned order, particularly para 30 thereof, we find that the activity undertaken by the appellant during the aforesaid period stands accepted to be one of "maintenance or repair of roads" under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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