2012 (7) TMI 224

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.... P R Chandrasekharan: The appeal and the stay application are directed against order-in-original No.07/2009/ST/C dated 28.12.2009 passed by the Commissioner of Customs & Central Excise, Nagpur. 2. The stay application is taken up for consideration. 3. The appellant M/s. Phoniex Engineering, Nagpur are engaged in the services of repair, renovation, widening of roads and construction of toll shed....

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....t, 1994 apart from imposing penalties under Section 76 and 77 of the Finance Act. The appellant is before us against the impugned order. 3. The learned Counsel for the appellant submits that in the Board's Circular No. 110/4/2009-ST dated 23.2.2009, it has been clarified that the activity of maintenance or repair of roads will come under the category of "management, maintenance or repair provided....

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.... A.R. appearing for the Revenue fairly concedes the issue. 5. We have carefully considered the rival submissions. 6. Industrial or Commercial Construction Service as defined in Section 65 (25b) of the Finance Act, 1994 specifically excludes construction of roads, airports, railways, transport terminals, bridges, tunnels and dams. Further the said service also excludes repair, alteration, renova....