TaxTMI 
TaxTMI 
2019 (5) TMI 77
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....ing of roads for PWD and other local corporations based on the contracts awarded by the Government organizations or undertakings. When the petitioner was working in the State Highways Department/Local Authorities based on the contract, he used to purchase raw materials for laying or relaying of roads and after completion of the contract, there is a transfer of property in the goods utilized by the petitioner for the said work, from the petitioner to the Highways Department/Local Authority. The said nature of the contract awarded to the petitioner squarely falls under the definition of 'works contract' under the Tamil Nadu General Sales Tax Act, 1959 and the Tamil Nadu Value Added Tax Act, 2006 and the petitioner was a registered dea....
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.... of tax on deemed sale of goods involved in the execution of the works contract and taxes are being duly remitted under the TNVAT Act, 2006. 5. The petitioner further submitted that in spite of the above provision of law, the 2nd respondent issued a letter in file C.No.IV/161/116/2009-S.Tax(ADJN) dated 12.05.2009 based on the information by the Highways Department, informing the petitioner that the services undertaken by him are covered under "Management, Maintenance and Repair Services" and are liable for payment of Service Tax under the Provisions of Finance Act, 1994 (32 of 1994) during the period from 16.06.2005 to September 2008. Thereafter, the the 2nd respondent issued a show cause notice C.No.IV/161/116/2009- S.Tax(ADJN) dated 12....
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....t be imposed under Section 77 of the Finance Act, 1994 for non Registration of their service and for failure to furnish S.T.-3 Half-Yearly returns. 7. Challenging the said impugned show cause notice, the present Writ Petition has been filed by the petitioner, stating that when the provisions of the Act excludes the works executed by the petitioner from the purview of the Service Tax, it is illegal on the part of the respondent in issuing the present impugned notice. Further, the respondent has not disputed the fact that the work done by the petitioner is laying/relaying of roads. That being the case, the respondent is wrong in classifying the same under maintenance, management or repair service when a more specific definition of works co....
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....nce Act, 1994, whereas the management, maintenance or repair of roads has been defined as a taxable service in Section 65(105)(zzza) of the Finance Act, 1994. As such, the respondent reiterates his stand that the services of the petitioner, fall under the definition of Section 65(105)(zzza) of the Finance Act, 1994 and thereby, he is liable to pay service tax. 9. The learned counsel for the petitioner has produced a copy of the orders passed by this Court in W.P.No.5156 of 2012 dated 20.07.2018 and W.P.No.6814 of 2011 dated 12.12.2018, wherein, it is seen that similar matter has been dealt with by this Court and both the Writ Petitions were allowed by this Court, based on the provision of Section 97 of the Finance Act, 1994, as inserted ....