2018 (10) TMI 1205

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..... ANIL CHOUDHARY: The present appeal is filed by the assessee-Appellants against the Order-in-Appeal No. 149(VC)ST/JPR-I/2013 dated 14.10.2013 passed by the Commissioner of Central Excise, Jaipur. The period in dispute is 2006-08. 2. The brief facts of the case are that, during the period under consideration, the assessee-Respondents were engaged in civil and commercial construction work and Mana .....

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..... served that repair maintenance modernization of existing roads is clearly covered under "Management, Maintenance & Repair services". The exemption under Notification No. 24 by 2009 dated 27.07.2009 exempts only construction of new roads. On appeal before the learned Commissioner (Appeals), Service Tax demand to the tune of Rs. 8,70,605/- with regard to services of maintenance or repair of roads pr .....

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..... said option. We, therefore, on this short ground alone remand the matter to the original authority for quantification of Service Tax to be paid under composition scheme. The original authority shall take into consideration the Service Tax already paid by the assessee-Appellants under Works Contract Services. The penalties under Sections 76, 77 and 78 are hereby set aside. 5. In the result, the ap .....

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