2023 (8) TMI 1492

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....EMBER ( TECHNICAL ) Shri Abhijit Biswas & Shri Nilendu Chakraborty , both Advocates for the Appellant Shri P. K. Ghosh , Authorized Representative for the Revenue ORDER Per : ASHOK JINDAL : The appellant is in appeal against the impugned order for confirmation of demand of service tax against the appellant for the period April 2005 to march 2010. 2. The facts of the case are that....

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....nance and repair of the road and the said activity was not taxable in terms of section 97 of the Finance Act, 2012 and the repair and maintenance of roads have been exempted from payment of service tax during the impugned period vide Notification No.24/2009-ST dated 27.07.2009 from 16.06.2005 to 26.07.2009 and for the post period. In that circumstances, he is not required to pay service tax on the....

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....earing both sides, and on perusal of records, we find merit in the Ld. Advocate is correct in his assertion that the issue in dispute is squarely covered by the case laws cited by him, in particular, that of the Hon'ble Apex Court in M/s. Larsen & Toubro Ltd. (supra,) for the period up to 1-6-2007. 5. For the period after 1-6-2007, the Chennai Bench of the CESTAT in the case of M/s. Real ....