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TMI Blog2024 (5) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax on management, maintenance or repair of roads and the new Section 97 introduced vide Finance Act, 2012 gave retrospective amendment to this notification w.e.f/ 16.6.2005. The above said Notification No.24/2009-ST or amendment Notification No.54/2010-ST dated 21.12.2010 and new Section 97 of Finance Act, 2012 does not stated in any place that the exemption from payment of service tax is only with respect of public utility roads . The orders relied upon in the case of RAJENDRA SINGH BHAMBOO. VERSUS C.E. AND S.T. JAIPUR-I [ 2018 (4) TMI 772 - CESTAT NEW DELHI ] and NMC INDUSTRIES PVT LTD VERSUS COMMISSIONER OF SERVICE TAX II [ 2020 (3) TMI 319 - CESTAT MUMBAI ] are apt where it was held that 'Since there is no ambiguity in plain re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he First Appellate Authority. After hearing the appellant, the Commissioner (Appeals) per impugned Order-in-Appeal, dismissed the appeal, thereby confirming the Order-in-Original and it is against this order that the present appeal has been filed before this forum. 3. Heard Shri R. Bharath, Advocate, appeared and argued for the appellant, and Shri Harendra Singh Pal, Learned Assistant Commissioner, appeared for the department. 4. It is the case of the appellant that he had entered into various contracts with Neyveli Lignite Corporation Ltd., Neyveli (NLC) for providing gravel topping and laying laterite along the build road Biennial Maintenance of roads inside mines, but did not receive service tax from Neyveli Lignite Corporation; that Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the new Section 97 introduced vide Finance Act, 2012 gave retrospective amendment to this notification w.e.f/ 16.6.2005. The above said Notification No.24/2009-ST or amendment Notification No.54/2010-ST dated 21.12.2010 and new Section 97 of Finance Act, 2012 does not stated in any place that the exemption from payment of service tax is only with respect of public utility roads . In this regard, we note that the orders relied upon in the case of Rajendra Singh Bhamboo Vs CCE ST Jaipur-I reported in 2019 (22) G.S.T.L 278 (Tri.-Del) and NMC Industries Private Ltd Vs CST Mumbai reported in 2020 (43) G.S.T.L 551 (Tri.-Mumbai) are apt. In the case of Rajendra Singh supra, it has been held as under: 7. On perusal of the above definition, it would ..... X X X X Extracts X X X X X X X X Extracts X X X X
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