2013 (10) TMI 817

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.... Per P.K. Das: The applicant is engaged in providing service of repair of roads etc. There is a demand of tax of Rs.1,07,04,221/- for the period 16.6.2005 to 31.3.2009 along with interest and penalty. 2. Heard both sides and perused the records. 3. The learned counsel submits that the demand of tax of Rs.91,63,116/- is in respect of Management, Maintenance and Repair roads, which is cover....

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....ormation and maintenance and he has no serious objection as far as stay petition hearing is concerned. 4. On the other hand, the learned AR submits that in view of the decision of the Tribunal in the case of Larsen & Toubro Ltd. Vs. CCE -2010 (20) STR 113 (Tri. -Bang.), they are not eligible to avail the exemption benefit under Section 97 of the Finance Act, 2012 and it is available only for pu....

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.... Commissioner that the said benefit of exemption is available only for repair or relaying of public roads. On plain reading of Section 97(1) of Finance Act, 2012, it is clear that no service tax is leviable in respect of repair of roads for the period 16.6.2006 to 26.6.2009. It is well settled that the language of the exemption notification should not be strained in order to impose tax and if the ....

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....iso of the said definition. In that case, the appellant claimed gas processing plant constructed by L&T would be considered as gas transport terminal and it would be excluded from the definition. The Tribunal observed that the facilities as mentioned in the said definition were normally constructed or provided by the Government or Municipal Corporation for public purposes. Thus, the definition its....