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Issues: Whether the activities of draining, replacement of damaged fencing and providing cement concrete pavement alongside state highways were taxable under the category of Management, Maintenance & Repair Service in view of the statutory exemption for road repair.
Analysis: The activities were carried out pursuant to a work order connected with road-side work along the state highways. The statutory exemption introduced by Section 97 of the Finance Act, 2012 covered Management, Maintenance & Repair of roads for the relevant period, and the dispute fell within that protected period. In that situation, the services could not be brought to tax under the said taxable category.
Conclusion: The demand of service tax was unsustainable and the assessee succeeded on the issue.
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