2016 (10) TMI 746

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....ppellant. Ms. Neha Garg, Authorized Representative (DR)  for the Respondent. ORDER After hearing both the sides duly represented by Shri B.L. Narsimhan, Advocate, the learned Counsel for the appellant and Ms. Neha Garg, learned DR for the Revenue, we find that service tax stands confirmed against the appellant under two categories i.e. :- all management, maintenance or repair of immo....

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....m by the original Adjudicating Authority vide his order dated 24/1/13. As such, the confirmation of demand on the management, maintenance and repair of roads would not survive in view of the retrospective amendment. He also brings to our notice the decision of the Tribunal in the case of Patel Infrastructure Pvt. Ltd. vs. CCE, Rajkot reported in 2014 (33) S.T.R. 701 (Tri. - Ahmd.), wherein while t....

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....011 (24) S.T.R. 611 (Tri. - Del.) , (2)  CST, Delhi vs. Intertoll ICS CE CONS O & M.P. Ltd. reported in 2013 (31) S.T.R. 477 (Tri. - Del.) , (3)  Patel Infrastructure Pvt. Ltd. vs. CCE, Rajkot reported in 2014 (33) S.T.R. 701 (Tri. - Ahmd.) , (4)  Ideal Road Builders P. Ltd. vs. CST, Mumbai reported in 2015 (40) S.T.R. 480 (Tri. - Mumbai) , (5)  CCE, Panchkula vs. M....

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....ection 97 of the Finance Act, 2004 grants exemption to the management, maintenance and repair of roads, with retrospective effect till 26th July, 2009. The period involved in the present appeal is 16/5/2005 to June, 2007, which periods stand covered by the above amendment. In view of the same, we find no merits for confirmation of demand of service tax on the said ground to the extent of Rs. 67,64....