2023 (9) TMI 412

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.... Shri Suresh Bhutra, Advocate for 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....

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....appellant entered into an agreement with National 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 ....

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....s inclusive)". The said amendment is applicable from 16.06.2005 onwards and by the said amendment, the services in relation to management, maintenance or repairs of roads during the period 16.06.2005 to 26.07.2009 are exempted from payment of service tax and in this case the period is 16.06.2005 to 26.07.2009, therefore, we hold that the activity undertaken by the appellant for 'management, mai....