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of <h1>Appellant wins service tax appeal for road construction, exempt under Finance Act.</h1> <h3>M/s. Kalika Stone Works Versus Commissioner of Central Excise & Service Tax, Haldia</h3> The Tribunal ruled in favor of the appellant, setting aside the demand for service tax, interest, and penalty related to construction of roads under the ... Levy of Service Tax - management maintenance or repair services - Exempt by N/N. 24/2009 dated 26.07.2009 or not - extended period of limitation - HELD THAT:- An amendment was brought in Finance Act, 2012, by section 97(1) and the said amendment is applicable from 16.06.2005 onwards and by the said amendment, the services in relation to management, maintenance or repairs of roads during the period 16.06.2005 to 26.07.2009 are exempted from payment of service tax and in this case the period is 16.06.2005 to 26.07.2009, therefore, the activity undertaken by the appellant for ‘management, maintenance or repair of road’ is exempt in terms of section 97(1) of the Finance Act, 2012. Same view was taken by this Tribunal in the cases of JK. CONSTRUCTIONS VERSUS COMMISSIONER OF CENTRAL EXCISE, CHENNAI [2012 (10) TMI 519 - CESTAT, CHENNAI] where it was held that In view of the amendment by Finance Act, 2012, No Service 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). There are no merits in the impugned order - appeal allowed. Appellant engaged in road construction/repair under contract with National Highway Authority of India was held originally liable to service tax under 'management maintenance or repair services' for period 16.05.2005-26.07.2009; show-cause notice invoked extended limitation, demand with interest and penalty under section 77 was confirmed. Appellant relied on Notification No.24/2009 (26.07.2009) and tribunal precedents (J.K. Constructions; Dwaraka Constructions) contending exemption. Revenue argued exemption was prospective. Tribunal applied an amendment in the Finance Act, 2012, holding: '97(1) notwithstanding anything contained in section 66, no service tax shall be levied or collected in respect of management, maintenance or repairs of roads, during the period on and from the 16th day of June, 2005 to 26th day of July, 2009 (both days inclusive)'. Since appellant's period falls within 16.06.2005-26.07.2009, the services are exempt under section 97(1); impugned order set aside and appeal allowed with consequential relief.
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