9911796707
TMI Blog2023 (8) TMI 1492X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Finance Act, 2012 - repair and maintenance of roads - exemption vide Notification No.24/2009-ST dated 27.07.2009 from 16.06.2005 to 26.07.2009 or not. Repair and maintenance of roads - exemption vide Notification No.24/2009-ST dated 27.07.2009 from 16.06.2005 to 26.07.2009 or not - HELD THAT:- The merit classification of the construction services rendered by the appellant were along with su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... akraborty , both Advocates for the Appellant Shri P. K. Ghosh , Authorized Representative for the Revenue ORDER Per : ASHOK JINDAL : The appellant is in appeal against the impugned order for confirmation of demand of service tax against the appellant for the period April 2005 to march 2010. 2. The facts of the case are that the appellant was providing construction services with regard to co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n terms of section 97 of the Finance Act, 2012 and the repair and maintenance of roads have been exempted from payment of service tax during the impugned period vide Notification No.24/2009-ST dated 27.07.2009 from 16.06.2005 to 26.07.2009 and for the post period. In that circumstances, he is not required to pay service tax on the activity of management, maintenance and repairs of the road. 3. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te is correct in his assertion that the issue in dispute is squarely covered by the case laws cited by him, in particular, that of the Hon'ble Apex Court in M/s. Larsen & Toubro Ltd. (supra,) for the period up to 1-6-2007. 5. For the period after 1-6-2007, the Chennai Bench of the CESTAT in the case of M/s. Real Value Promoters Pvt. Ltd. & Ors. v. Commissioner of G.S.T & Central Excise, Chennai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'works contract service', therefore, we hold that the demand of service tax is not sustainable against the appellant. 5. With regard to management, maintenance of road that the said service has already been exempted by the Finance Act, 2012, therefore, on the said service, the appellant is not liable to pay service tax. 6. In that circumstances, we do not find any merit in the impugned order. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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