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TMI Blog2013 (10) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... and if the legislation intended, it would be covered by appropriate words. There is no room for intendment. It is also noticed that the demand in respect of JCB / Dipper charges are also under the category of Management, Maintenance and Repair Service of roads which is included in the above exemption benefit. Section 97 of Finance Act, 2012 had extended benefit of retrospective exemption for certain period particularly for repair of roads only and it cannot be compared with the definition of ‘Commercial or Industrial Construction Service’ - Decided in favour of assessee. Waiver of pre deposit - Held that:- applicant has made out a prima facie case for waiver of predeposit of demand of tax under the category of ‘Management, Maintenanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anagement, Maintenance or Repair of roads and there is no restriction that the services should be rendered for public roads. Therefore, the finding of the Commissioner is not sustainable. He further submits that an amount of Rs.8,67,507/- is demanded on JCB/tipper charges also under the category of Management, Maintenance and Repair of Road Service. The balance amount of Rs.6,73,598/- relates to site formation and maintenance and he has no serious objection as far as stay petition hearing is concerned. 4. On the other hand, the learned AR submits that in view of the decision of the Tribunal in the case of Larsen Toubro Ltd. Vs. CCE -2010 (20) STR 113 (Tri. -Bang.), they are not eligible to avail the exemption benefit under Section 97 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. The case law of Larsen Toubro Ltd. (supra) as relied upon by the learned AR is on the context of whether the Offshore Terminal constructed by L T for distribution of gas from KG Basin to various parts of the country was excluded under the definition of Commercial or Industrial Construction Service under Section 65(25)(b) of Finance Act, 1994. Service tax levy in respect of construction of roads, airports, railways, transport terminal, bridges, tunnels and dams were excluded by the proviso of the said definition. In that case, the appellant claimed gas processing plant constructed by L T would be considered as gas transport terminal and it would be excluded from the definition. The Tribunal observed that the facilities as mentioned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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