2023 (8) TMI 349

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.... the Appellant. Shri M. Anukathir Surya, AR for the Respondent. ORDER Heard the parties. The issue involved in this Appeal is whether the Appellant/Assessee is liable to pay service tax on the activity of management, maintenance and repairs of road. 2. SCN dated 16.08.2010 was issued invoking extended period of limitation proposing to demand service tax for the period April, 2007 to March, 2....

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....appropriation as proposed. Further, equal penalty was imposed under Sec 78 and further penalty was also demanded under Sec 76, 77(1)(a), 77(2) read with Sec 70(1). Further, late fee was also demanded under Sec 70(1) read with Rule 7C of the Act and an amount of Rs.8,000/- was ordered to be appropriated. 4. Being aggrieved, the Appellant is before this Tribunal. Learned Counsel for the Appellant s....

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....d circumstances, this Tribunal after relying on Sec 97(1) of the Finance Act, have set aside the demand. Reliance is also placed on Hon'ble Madhya Pradesh High Court's judgment in the case of M.P. Audhyogik Kendra Vikas Nigam vs CCE [2015 (40) STR 875 (MP)], wherein, Hon'ble High Court, allowing writ petition, held that even on repair and maintenance of roads, service tax is not chargeable. 6. Le....