9911796707
TMI Blog2023 (8) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant has provided repair, management and maintenance of roads services for NHAI and others, which fall under the category of maintenance or repair service. It is found that by virtue of insertion of Sec 97(1) vide Finance Act, 2012 with retrospective effect from 16.06.2005, applicable till 26.07.2009, no service tax is leviable on the activity of repairs, management and maintenance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16.06.2005 and 01.05.2006. Appellant had taken registration w.e.f. 18.03.2008 and was paying service tax. Accordingly, SCN proposed to demand Rs.7,14,23,581/- for the aforementioned period with proposal to appropriate an amount of Rs.1,79,56,048/- already deposited prior to issue of SCN along with interest and further, penalty was proposed under Sec 77 78. Further, to demand late fee under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax shall be levied or collected in respect of management, maintenance or repair of roads during the period on and from 16th day of June, 2005 to 26th day of July, 2009 (both days inclusive). Sub-Section (2) further provides for refunds of all such service tax that have been collected but which could not have been collected in view of the retrospective effect of Sec 97(1) of the Finance Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Section (3) of Sec 97, the refund window of six months was provided from the date of passing of the Finance Act. 7. Having considered the rival contentions, we find that it is an admitted fact that the Appellant has provided repair, management and maintenance of roads services for NHAI and others, which fall under the category of maintenance or repair service. 8. We find that by virtue of i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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