TaxTMI 
TaxTMI 
2009 (3) TMI 873
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....construction service and management, maintenance or repair services and thereby evaded payment of service tax. The officers found that the appellant rendered construction service to M/s. HPCL, Visakhapatnam and management, maintenance or repair service to various clients like R&B department of Andhra Pradesh State Government, APIIC and other clients. 2. During the course of investigation, the appellant agreed with his liability to service tax on the commercial construction carried out and paid an amount of Rs. 9,20,046/- in two tranches towards service tax. The appellant has not agreed with the view of the department that the activity carried out by him in respect of roads fall under management, maintenance or repair of immovable property ....
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....n be imported; 4. Importing of the first pavement layer a selected sub-grade (SSG) -- which is usually a gravel type material; 5. Levelling off the placed material by a grader and compacting to a required density using a road roller; 6. Importing of the next layer -- a sub-base (higher quality than the selected sub-grade) - which is usually a gravel type material having higher California Bearing Ratio (CBR); 7. Working the material of the sub-base by a grader and simultaneously mixing with water to aid compaction; 8. Importing of the final layer, the base course consisting of gravel or crushed stone; 9. Levelling and compacting of the base course; and 10. Placing of a surface course on the top of the base course, consisting of asphalt concr....
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....ct, 1994. The dispute is with regard to demand of tax under the head management, maintenance or repair service on the activities carried out by them in respect of roads. The adjudicating authority has confirmed the demand on the sole ground that the appellant has not carried out the processes of 1. Stripping of the top soil within the road reserve; 2. Removal of in-situ ground using a heavy motorized grader to a specified level (Road-bed level): 3. Compacting the road-bed level using a heavy vibratory road roller (to the required density) after which the pavement layers can be imported: 4. Importing of the first pavement layer a selected sub-grade (SSG) - which is usually a gravel type material; 5. Levelling off the placed material by a gra....
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....ar services, in relation to building or civil structure; or (d) repair, alteration, renovation or restoration of, or similar services in relation to, building or civil structure, pipeline or conduit, which is -- (i) used, or to be used, primarily for; or (ii) occupied, or to be occupied, primarily with; or (iii) engaged, or to be engaged, primarily in, commerce or industry, or work intended for commerce or industry, but does not include such services provided in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams; 9. As seen from the above definition the activity covers construction, completion and finishing and repair, alteration, renovation or restoration or similar services and the definition itself....
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.... specific exclusion provided vide Section 65(25b) of the Finance Act, 1994. 10. Para 16.2 of Board's letter B1/6/2005-TRU, dated 27-7-2005 which is reproduced below fortifies my above view. 16.2: Prior to 16-6-2005, such services covered maintenance or repair or servicing of any goods or equipment, excluding motor vehicles. However, since 16-6-2005, services relating to maintenance or management of Immovable property (such as roads, airports, railways, buildings, parks, electrical installations and the like) have also been covered under the purview of service tax. Such services would be taxable when provided under a contract or an agreement by any person or by a manufacturer or any person authorized by a manufacturer. The words maintenance....