9911796707
TMI Blog2017 (1) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... (AR) for the respondent Per: M.V. Ravindran This appeal is directed against Order-in-Original No.30/ST/2012 C dated 16.05.2012. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the service tax liability on the following services:- (i) Construction of Residential Complex for the period 2006-07 and 2008-09. (ii) Management, Maintenance and Repair S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Section 97 would be applicable as these services were rendered by the appellant in respect of Management, Maintenance and Repair of the roads during the period as indicated in Section 97. As regards Site formation service indicated at sr.no. (iii) hereinabove, the services provided by the appellant to railways which are totally exempt under notification 17/2005-ST dated 07.06.2005, he produce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and Repair Services, we find that the said maintenance and service were undertaken by the appellant in respect of the roads and as well as the construction of roads. The adjudicating authority has not disputed the same in the Order-in-Original. On perusal of Section 97 of Finance Act, 1994 we find that the said section categorically mandates for non-levy of service tax in respect of Management, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tivity of railways. The documents which are produced before us and the claim the appellant before the lower authorities in reply to the show-cause notice, specifically states that they undertaken these services in respect of the construction of the road for the railways is proved. If that be so, we hold that the confirmation of the demand under this head by the adjudicating authority is unsustaina ..... X X X X Extracts X X X X X X X X Extracts X X X X
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