2015 (6) TMI 17

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....ant : 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 01.04.2008 to 30.06.2009 was confirmed alo....

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....d 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 period on or from 16.06.2005 to 26.07.2009.....