2019 (4) TMI 242

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.... Mr. K. Veerabhadra Reddy, Addl. Commissioner, AR For the Respondent ORDER Per: P. ANJANI KUMAR The appellants, Shri K.K. Lonappan, have been issued a SCN dated 24.04.2007 alleging that the appellants have rendered the services of construction of roads and clearing and cooling pond materials which are chargeable under Management Maintenance or Repair Services to M/s. Kudremukh Iron Ore ....

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....nything contained in Section 66, no service tax shall be levied or collected in respect of management, maintenance or repair of roads, during the period on and from the 16th day of June, 2005 to the 26th day of July, 2009 (both days inclusive)." Learned Counsel has further submitted that the activity undertaken in construction of road was in the nature of Works Contract and therefore was not li....

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....tion No. 25/2012-ST dated 20.06.2012 at Serial No. 13 mentions at 13(a) that Services provided by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a road, bridge, tunnel, or terminal for road transportation for use by general public; ----- He therefore submitted that as the road built or maintained....

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.... for the exemption under Notification No. 25/2012-ST dated 20.06.2012, does not appear to be applicable in view of the special provision of Section 97 as cited above. Notification mentiones that the road should be for use by general public whereas Section 97 does not mention any such condition. We find that Notification cannot go beyond the statute and in case of a difference; statute shall prevai....