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TMI Blog2015 (6) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... roads - Held that:- Work order was obtained from PWD, Bikaner and the work was along the state highways. Thus, it is quite arguable that the drainage/fencing and pavements form part of the road as the interpretation of word "road" can be confined only to the part which vehicles ply to the exclusion of pavement and fencing on the sides. In case of Himalaya Plantations Vs. CCE, Nagpur [2014 (5) TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the Order-in-Appeal No.111(VC)ST/JPR-II/2013, dated 25.04.2013, which upheld the Order-in-Original dated 10.02.2012 in terms of which service tax demand of ₹ 15,62,278/- for the period 01.04.2008 to 30.06.2009 was confirmed along with interest and penalties under sections 76 and 78 of the Finance Act, 1994. The demand was confirmed on the ground that the work of draining/replacement of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nance Act, 2012), which provided that notwithstanding anything contained in section 66 no service tax is to be levied/collected in respect of management, maintenance or repair of roads during the period on or from 16.06.2005 to 26.07.2009. 2. Commissioner (Appeals) has given the finding that the appellants provided the work of draining/replacement of damaged fencing and providing cement concret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of word road can be confined only to the part which vehicles ply to the exclusion of pavement and fencing on the sides. In case of Himalaya Plantations Vs. CCE, Nagpur [2014-TIOL-782-CESTAT-MUM], the Tribunal observed that it appears that the services in relation to maintenance of road divider is covered under section 97 of the Finance Act, 1994. In view of the foregoing, we are of the view that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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