2017 (5) TMI 700

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....al) Present for the Appellant : Mr. Rajesh Kumar T.R., C.A. Mr.Manish Ladha, C.A. Present for the Respondent: Mr. Neha Garg, D.R. ORDER PER: ASHOK K. ARYA The appellant M/s. Madhya Pradesh Audyogik Kendra Vikas Nigam is in appeal (No.514/2012-ST) against Commissioner's Order No.8/2011 dated 27.12.2011 where-under the demand of Rs. 1,93,40,637/- (for Development charges, Street Light charges, ....

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....cation No. 24/2009-ST dated 27.07.2009 such service charges have been excluded from the purview of levy of service tax. 3. The appellant has been represented by the ld. Advocate Shri Rajesh Kumar and the Department has been represented by Dr. Neha Garg. 4. Both sides have been heard in detail and their submissions and the records have been carefully perused. 5. The ld. Advocate for the appellan....

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....her words, for the period prior to 27.07.2009 and for the period post 16.06.2005, no service tax can be levied and collected for the services provided in relation to management, maintenance or repair of roads. It is also made clear that Notification No.24/2009-ST dated 27.07.2009 exempts from service tax the services covered under the category of 'management, maintenance or repair of roads' w.e.f.....

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.... from them. 6. For quantifying the service tax in case of development charges and street light charges to be collected under the service of management, maintenance and repair services, the case is remanded to the Original Authority, who will decide the matter afresh after carrying out a proper verification in respect of the said components, where tax purported to have been paid taking the same as....