2013 (11) TMI 1359

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....JUDGEMENT Per P.K. Das The applicant is engaged in carrying out laying/repair of roads and construction activities of new roads. There is a demand of tax of Rs.1,36,07,763/- for the period 2005-06 to 2008-09 on Management, Maintenance and Repair Service and Commercial or Industrial Construction Service. 2. The learned Advocate on behalf of the applicant drew the attention of the Bench the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the learned AR on behalf of the Revenue submits that the applicant laid down private roads which are not covered within the definition. He submits that the Tribunal in the case of Larsen & Toubro Ltd. Vs. CCE -2010 (20) STR 113 directed predeposit partly. He further submits that Section 97 of Finance Bill, 2012 would be construed in the light of the findings of Larsen & Toubro (supra). 4. After....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ot have been so collected had sub-section (1) been in force at all material times. (3) Notwithstanding anything contained in this Chapter, an application for the claim of refund of service tax shall be made within a period of six months from the date on which the Finance Bill, 2012 receives the assent of the President. So the demand on this issue, prima facie, is not sustainable. 5. As re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e contract and the construction of road is not recognized as a separate activity as per the contract, then the service tax would be leviable on the gross amount charged for construction including the value of construction of road. As such it becomes clear that the value of construction of road is to be included in the value of the service only when there is no segregation between the construction....