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TMI Blog2015 (6) TMI 914X X X X Extracts X X X X X X X X Extracts X X X X ..... uting the taxable amount and paid the service tax thereon and if that is taken into account, the short payment would come in the range of ₹ 5 lakhs. Accordingly, we order pre-deposit of ₹ 5 lakhs along with proportionate interest within four weeks - Partial stay granted. - Application No. ST/STAY/60756/2013-CU[DB], Appeal No.ST/59994/2013-CU[DB] - - - Dated:- 27-4-2015 - G Raghuram, President And R K Singh, Member (T),JJ. For the Appellant : Shri Rajesh Kumar, Adv. Shri Manish Lodha, CA For the Respondent : Ms Suchitra Sharma, DR ORDER Per: R K Singh: The Stay Application along with Appeal has been filed against Order-in-Original No.20/COMMR/ST/IND/2013, dated 10.07.2013 in terms of which service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the taxable service and therefore no service tax is leviable on such activity. 7.2 There is no doubt that the appellant are providing these services in accordance with MID Act 1961 and Rules framed there-under and the activity undertaken by them is mandatory and statutory functions therefore, the activity as per the said Circular are not liable to service tax. 7.3 We further find that Section 97 of the Finance Act, 1994 and the Notification No.24/2009 dated 27.7.2009 exempts the services of maintenance and repairs of roads. Therefore, the appellant are not require to pay service tax on their activity as discussed above. The appellant are executing their work which is statutory in nature. Therefore, we do not find any force in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tutory function are ipso facto immune from liability to service tax. Thus, the decision of CESTAT in the case of Maharashtra Industrial Development Corporation (supra) may be per incuriam of the Constitution of India. 3. However, we have also perused the chart submitted by the appellant and find that prima facie it had added the maintenance charges in the lease rent while computing the taxable amount and paid the service tax thereon and if that is taken into account, the short payment would come in the range of ₹ 5 lakhs. Accordingly, we order pre-deposit of ₹ 5 lakhs along with proportionate interest within four weeks. Compliance is to be reported on 19.06.2015. Subject to such compliance, recovery of the remaining adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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