2017 (1) TMI 975

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e appellant Shri M.K. Mall, AC (AR) for the respondent Per: M.V. Ravindran This appeal is directed against Order-in-Original No.30/ST/2012 C dated 16.05.2012. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the service tax liability on the following services:- (i) Construction of Residential Complex for the period 2006-07 and 2008-09. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Repair Service, it is his submission that provisions of Section 97 would be applicable as these services were rendered by the appellant in respect of Management, Maintenance and Repair of the roads during the period as indicated in Section 97. As regards Site formation service indicated at sr.no. (iii) hereinabove, the services provided by the appellant to railways which are totally exempt under n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gards the service tax liability on Management, Maintenance and Repair Services, we find that the said maintenance and service were undertaken by the appellant in respect of the roads and as well as the construction of roads. The adjudicating authority has not disputed the same in the Order-in-Original. On perusal of Section 97 of Finance Act, 1994 we find that the said section categorically mandat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e contention that the excavation has been related to the activity of railways. The documents which are produced before us and the claim the appellant before the lower authorities in reply to the show-cause notice, specifically states that they undertaken these services in respect of the construction of the road for the railways is proved. If that be so, we hold that the confirmation of the demand ....