2023 (9) TMI 412

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....or the Appellant (s) Shri K.Chowdhury, Authorized Representative for the Revenue ORDER Per : ASHOK JINDAL : The appellant is in appeal against the impugned order, wherein demand of service tax has been confirmed against them under the category of 'management maintenance or repair services'. 2. The facts of the case are that the appellant was engaged in construction of road under the categ....

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....ational Highway Authority of India for maintenance and repair of road, which is exempt by Notificatino No.24/2009 dated 26.07.2009. Therefore, demand of service tax is not sustainable against the appellant. To support his contention he relied on the decision of this Tribunal in the case of J.K.Constructions v. Commissioner of Central Excise, Chennai [2012 (27) S.T.R. 507 (Tri.-Chennai)], Dwaraka C....