9911796707
TMI Blog2019 (4) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... l. Commissioner, AR For the Respondent ORDER Per: P. ANJANI KUMAR The appellants, Shri K.K. Lonappan, have been issued a SCN dated 24.04.2007 alleging that the appellants have rendered the services of construction of roads and clearing and cooling pond materials which are chargeable under Management Maintenance or Repair Services to M/s. Kudremukh Iron Ore Company Ltd., Mangalore-10 during t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice 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)." Learned Counsel has further submitted that the activity undertaken in construction of road was in the nature of Works Contract and therefore was not liable for Service Tax prior to 01.06.2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial No. 13 mentions at 13(a) that Services provided by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a road, bridge, tunnel, or terminal for road transportation for use by general public; ----- He therefore submitted that as the road built or maintained by the appellants is not for use by general publ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 20.06.2012, does not appear to be applicable in view of the special provision of Section 97 as cited above. Notification mentiones that the road should be for use by general public whereas Section 97 does not mention any such condition. We find that Notification cannot go beyond the statute and in case of a difference; statute shall prevail over the Notification. Moreover, as held above, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 000 Cu.M @ 180 per Cu.M. Therefore, this work also comes under the ambit of Works Contract and therefore not chargeable Service Tax before 01.06.2007. In view of this the other submissions of the appellants that they come under transportation service and that VAT has been paid on the work undertaken for clearing of cooling pond become redundant. 7. In the result, the appeal is allowed. (Order wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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