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TMI Blog2019 (2) TMI 1305X X X X Extracts X X X X X X X X Extracts X X X X ..... nce Act, 1994 - As per Section 97 the service of Management, Maintenance and Repair of Roads is exempted for the period from 16.06.2005 to 26.07.2009 where under the period of the present case is covered. Accordingly, the demand of Management, Maintenance and Repair of Roads is not sustainable and the same is set aside. GTA service - Held that:- The facts whether the consignment note was issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Roads, it has been exempted retrospectively vide Section 97 of Finance Act, 2012, therefore the demand dose not sustain. As regard GTA Service, he submits that no consignment note was issued by the service provider, therefore, the transportation does not fall under definitions of GTA accordingly they are not liable to pay service tax under reverse charge mechanism. He placed reliance on the follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed below: [Special provision for exemption in certain cases relating to management, etc. of roads.] 97(1) Notwithstanding anything contained in section 66, no service tax shall be levied or collected in respect of management, maintenance or repair of roads, during the period on and from the 16th day of June 2005 to the 26th day of July, 2009 (both days inclusive). (2) Refunds shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el submits that no consignment note was issued for the transportation of material from mine to the site of construction of road, therefore, the service does not fall under GTA. The facts whether the consignment note was issued or otherwise has not been presented before the adjudicating authority, therefore, the matter related to GTA service needs reconsideration. Accordingly this matter is remande ..... X X X X Extracts X X X X X X X X Extracts X X X X
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