TaxTMI 
TaxTMI 
2013 (11) TMI 402
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....llant herein was charged with non-discharge of Service Tax liability on the following three categories of services rendered by him. i) Maintenance, repairs, improvement and strengthening of roads. ii) Commercial and industrial construction services. iii) Business Auxiliary Service for toll collection on the highways. 3. The appellant resisted the show cause notice on merit as well as on limitation. The adjudicating authority did not agree with the contentions raised by the appellant and confirmed the demand along with interest and also imposed penalties under Sections 76 & 78 of Finance Act, 1994. 4. Ld. Counsel would submit that out of the total demand as regards demand on construction of road service, the same is covered by the provi....
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....ment of the Tribunal are in those facts of the case may be correct, but in the facts in hand, it would be incorrect to say that the appellant is not liable to Service Tax. 6. We have considered the submissions made at length by both sides and perused the records. 7. As regards the Service Tax liability on Management, maintenance and repair in relation to the road projects, we find that the Finance Act, 2012 vide Section 97 specifically exempted Service Tax liability with retrospective amendment, which we may reproduce. 97. Special provision for exemption in certain cases relating to management, etc. of roads: (1) Notwithstanding anything contained in Section 66, no Service Tax shall be levied or collected in respect of management, main....
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....ring these two, we find that all other constructions are for non-commercial purposes and are covered by the retrospective amendment made to Finance Act, 2012 by Section 98 which we may reproduce below: 98. Special provision for exemption in certain cases relating to management, etc of non-commercial Government buildings: (1) Notwithstanding anything contained in Section 66, no Service Tax shall be levied or collected in respect of management, maintenance or repair of non-commercial Government buildings, during the period on and from 16th day of June, 2005 till the date on which Section 66B comes into force. (2) Refund shall be made of all such Service Tax which has been collected but which would not h....