9911796707
TMI Blog2019 (3) TMI 1505X X X X Extracts X X X X X X X X Extracts X X X X ..... case of M/s. Real Value Promoters [2018 (9) TMI 1149 - CESTAT CHENNAI] - The demand under Construction of Residential Complex Services and Commercial or Industrial Construction Services cannot sustain and requires to be set aside. Management, Maintenance or Repair Services - toll plaza - demand of service tax - Held that:- Undisputedly, Toll shed / Plaza is constructed on the side of road which is national highway. The activities of constructions and repair and maintenance of roads are exempted from levy of service tax - The decision in the case of M/s. Phoenix Engineering [2015 (12) TMI 749 - CESTAT MUMBAI] has discussed the issue and held that Repair and Maintenance of Roads and Toll Plaza are not subject to levy of service tax - the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oads and these according to department was subject to levy of service tax under Maintenance or Repair Services. Further that, appellants had provided advice of engineering and were liable to service tax under Consulting Engineering Services for such activities. Show-cause notice was issued proposing to demand service tax under these categories. After due process of law, the original authority confirmed the demand along with interest and imposed penalties. Aggrieved, the appellants are now before the Tribunal. 2. The learned counsel Shri N. Viswanathan appeared and argued on behalf of the appellants. The learned counsel submitted that the demand in the show-cause notice is raised under Residential Complex Services and Commercial or Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri. -Mum.). In regard to the demand under Consulting Engineering Services, the learned counsel submitted that the appellants are not rendering any consultancy services. They are engaged in construction activities. He relied upon the decision in the case of M/s. Shakumbari Sugar Allied India Ltd., Vs Commissioner of Central Excise, Meerut-I reported in 2006 (4) S.T.R. 567 (Tri. -Del.). 3. The learned Authorised Representative Shri B. Balamurugan supported the findings in the impugned order. 4. Heard both sides, 5. The main part of the demand is raised under Commercial or Industrial Construction Services and Residential Complex Services. The works undertaken are of composite nature involving both service element and supply of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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