TaxTMI 
TaxTMI 
2014 (6) TMI 94
X X X X Extracts X X X X
X X X X Extracts X X X X
....th Tarun Jain, Advocates, for the Appellant. Shri Amrish Jain, SDR, for the Respondent. ORDER The prayer in the application is to dispense with the conditions of pre-deposit of service tax of Rs. 249,97,74,237/- confirmed against the appellant on the allegation and finding that they have provided the taxable services under the category of "management, maintenance and repair service". The ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....te Highway Authority. State Highway Authority is required to perform statutory function. In exercise of said function, the appellant has undertaken the maintenance and repair of the road. It is the contention of the learned Advocate appearing for the appellant that such maintenance and repair of the road was being done by the appellant as statutory obligation. Further drawing our attention to the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... our attention to the reasoning of the adjudicating authority submitted that the obligation under the Act to maintain the road amount to contract, in which case, the appellant is liable to pay service tax. 5. For the purpose of stay, we refer to the contention of absence of contract between the appellant and the State of Madhya Pradesh. For proper appreciation of definition of "management,....
X X X X Extracts X X X X
X X X X Extracts X X X X
....providing such service, the same must be provided under a contract. Admittedly, in the present case, there is no contract entered into by the appellant with Madhya Pradesh Government. As such, we are of the view that the appellants are entitled to unconditional stay on this ground itself. 7. At this stage, we also refer to the decision of the Tribunal where under similar facts and circumst....