2019 (2) TMI 1305

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....: Shri. S.N. Gohil (A.R.) ORDER Per: Ramesh Nair The issue involved is taxability of services, namely, Management, Maintenance and Repair of Roads for the period 2005-2006 to 2008-2009 and GTA service on reverse charge mechanism. 2. Sh. Jigar Shah, Ld. Counsel appearing on behalf of the appellant submits that as regard the Management, Maintenance and Repair of Roads, it has been exempt....

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....h the adjudicating authority. 4. Sh. S.N. Gohil, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. On careful consideration of the submission made by both the sides and perusal of records, we find that as regard taxability of Management, Maintenance and Repair of Roads, the same was exempted retrospectively by Section 97 of the Finan....

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....sent of the President." 6. As per the above Section 97 the service of Management, Maintenance and Repair of Roads is exempted for the period from 16.06.2005 to 26.07.2009 where under the period of the present case is covered. Accordingly, the demand of Management, Maintenance and Repair of Roads is not sustainable and the same is set aside. As regard the service tax demand on GTA service we fin....