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of <h1>Appeal Partially Allowed: Exemption Under Finance Act Section 97</h1> <h3>M/s Jivanlal Joitaram Patel & Co. Versus C.C.E. & S.T. Ahmedabad-iii</h3> M/s Jivanlal Joitaram Patel & Co. Versus C.C.E. & S.T. Ahmedabad-iii - TMI Issues Involved:Taxability of services - Management, Maintenance, and Repair of Roads for 2005-2006 to 2008-2009GTA service on reverse charge mechanismAnalysis:Taxability of Management, Maintenance, and Repair of Roads:The appellant argued that these services were retrospectively exempted under Section 97 of the Finance Act, 2012. The said section exempts the service tax on management, maintenance, or repair of roads from June 16, 2005, to July 26, 2009. Citing this provision, the demand for these services was deemed unsustainable. The tribunal concurred, setting aside the demand for Management, Maintenance, and Repair of Roads due to the retrospective exemption provided under Section 97 of the Finance Act, 1994.GTA Service on Reverse Charge Mechanism:Regarding the GTA service tax, the appellant contended that as no consignment note was issued by the service provider, the transportation did not fall under the definition of Goods Transport Agency (GTA) service. However, the issue of whether a consignment note was issued or not was not raised before the adjudicating authority. Consequently, the tribunal remanded this matter back to the adjudicating authority for reconsideration. The tribunal emphasized the need for a factual determination on the issuance of consignment notes before making a decision on the tax liability under the reverse charge mechanism for GTA services.In conclusion, the tribunal partially allowed the appeal by setting aside the demand for Management, Maintenance, and Repair of Roads due to retrospective exemption and remanded the matter concerning GTA services back to the adjudicating authority for further examination. The decision highlighted the importance of factual evidence, specifically on the issuance of consignment notes, in determining the tax liability for GTA services under the reverse charge mechanism.
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