9911796707
TMI Blog2018 (8) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... stan Steel Works Construction Ltd., entered into a contract with Steel Authority of India, Bokaro Steel Plant vide Work Order dated 08.06.2005 for re-laying steel work, carpeting and widening of road and repair and maintenance of the roads. The Respondent had provided the services by way of management, repair and maintenance of roads to Bokaro Steel Plant for the period October, 2005 to March, 2006 for a fixed consideration within the Steel Plant premises. Show-cause notice dated 30th March, 2007 was issued alleging non-payment of service tax. It is the case of the Revenue that the Respondent-Assessee are providing repair and maintenance of road services and were not showing the service and value thereof in the ST-3 Returns submitted by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the issue in this appeal is whether the service tax is leviable on services by way of relaying , repairing and maintenance of roads during the period from October, 2005 to March, 2006. It is the case of the Respondent- Assessee that the service tax is not leviable on repair and maintenance of roads in terms of Section 97(1) of the Finance Act, 1994. The ld.Advocate contends that Section 97 was inserted by the Finance Act, 2012 w.e.f.28.05.2012, wherein Sub-Section (1) of Section 97 provided the exemption from the levy of service tax on services by way of management, maintenance and repair of roads during the period 16.06.2005 to 26.07.2009 (both days inclusive). The ld.Advocate also contended that repair and maintenance services of roa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present issue is no more res-integra in view of the various decisions of the Hon'ble High Courts and the Tribunal. We find that the Finance Act, 1994, has been amended by introducing Section 97(1) wherein special exemption has been granted for management, maintenance and repair of roads for the period from 16.06.2005 to 26.07.2009 (both days inclusive). We find that in the present case, the period is subsequent to 16.06.2005, when the entries of for management, maintenance and repair of roads, came into existence. The relevant part of the Section 97(1) is reproduced below: "97. Special provision for exemption in certain cases relating to management, etc. of roads : (1) Notwithstanding anything contained in Section 66, no service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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