2015 (6) TMI 17

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...., Member (T),JJ. For the Appellant : Shri O P Agarwal, CA For the Respondent : Smt Suchitra Sharma, DR ORDER Per: R K Singh: The appellants have filed the stay application along with appeal against the Order-in-Appeal No.111(VC)ST/JPR-II/2013, dated 25.04.2013, which upheld the Order-in-Original dated 10.02.2012 in terms of which service tax demand of Rs. 15,62,278/- for the period ....

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....so covered under works contract service and there is specific exclusion for road and repairs of road from the scope of work contract. They also referred to section 97 of Finance Act, 1994 (inserted by Finance Act, 2012), which provided that notwithstanding anything contained in section 66 no service tax is to be levied/collected in respect of management, maintenance or repair of roads during the p....

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....t, the work order was obtained from PWD, Bikaner and the work was along the state highways. Thus, it is quite arguable that the drainage/fencing and pavements form part of the road as the interpretation of word "road" can be confined only to the part which vehicles ply to the exclusion of pavement and fencing on the sides. In case of Himalaya Plantations Vs. CCE, Nagpur [2014-TIOL-782-CESTAT-MUM],....